Greeson Corp. signed a four-month, zero-interest-bearing note on December 1, 2017 for the purchase of $500,000 of inventory. The face value of the note was $507,800. Assuming Greeson used a Discount on Note Payable account to initially record the note and that the discount will be amortized equally over the 4-month period, the adjusting entry made at December 31, 2017 will include a

a. credit to Discount on Note Payable for $3,900.

b. debit to Interest Expense for $5,850.

c. credit to Discount on Note Payable for $1,950.

d. debit to Interest Expense for $7,800