A firm takes out a spot loan amounting 200.000 TL on 20 September 2020. The money is transferred to the firm's bank account. Maturity is 182 days; annual interest rate is 5%. Which one will be the accounting record for 31 December 2020 (101 days passed until 31 December)? Select one: 780 Financing Expenses 2.805 debit, Accrued Expenses 2.805 credit Bank Loans 200.000 debit, Banks 200.000 credit O 780 Financing Expenses 2.805 debit, Banks 2.805 credit Banks 200.000 debit, Bank Loans 200.000 credit