A firm issues an 8-month, 6% note payable in the amount of $10,000 on October 1, 2021. Interest is due at maturity. The firm prepares annual financial statements, including adjusting entries, on December 31. The journal entry recorded on repayment of the note includes: O An increase in stockholders' equity of $250 OA reduction of liabilities of $10,150 OA reduction of cash of $10,000 O An expense of $400 OA reduction of notes payable of $10,400