Indicate which of the following statements is not true. O A) If the stated rate of a note is less than the market rate, the note will be issued at a discount B) At the time of borrowing, a note appears on the balance sheet at the present value of the cash expected to be paid, discounted at the market rate. OC) A noninterest-bearing note has a stated rate of zero; thus the recognition of interest expense is deferred until the note's maturity date D) A bond premium is amortized over a note's term, resulting in a decrease to interest expense each period