Hartford Company borrowed $20,000 on October 1, 2016. Hartford issued a one year 9) 6% discount note payable. The adjusting entry necessary to record accrued interest on December 31, 2016 would include a: A) debit to Interest Expense for $300. B) debit to Discount on Notes Payable of $300. C) credit to Interest Payable for $300. D) none of these answer choices is correct.