A company issued a two$-$year $$10,000$ note with stated interest rate of $6\%$ on January $1,2020.$ The prevailing market rate is $5\%.$ The journal to retire the note on December $31,2021$ includes

$$ Debit to Note Payable for $10,000$ and credit to cash for $10,000$

Debit to Note Payable for $10,186$ and credit to cash for $10,186$

Debit to Note Payable for $9,817$ and credit to cash for $9,817$

Debit to Note Payable for $11,200$ and credit to casin for $11,200$

$\frac{0}{1}pts$