Flyer Corp. borrowed $30,000 on March 1 from First State Bank signing a note for 6 months at 4% interest. The journal entry to be recorded by Flyer Corp. on March 1 would include: OA. a credit to Notes Payable for $30,000, B. a debit to Cash for $30,600. C. a debit to Interest Expense for $600. D. a credit to Notes Payable for $30,600.