A firm takes out a spot loan amounting 200.000 TL on 20 September 2020. The money is transferred to the firms 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

780 Financing Expenses 2.805 debit, Banks 2.805 credit

Banks 200.000 debit, Bank Loans 200.000 credit