On January 1, 2018, you borrowed $20,000 on a five-year, 4 percent note payable. At December 31, 2018, you should record a journal entry that includes which of the following? Question content area bottom Part 1 A. Note payable of $20,000 B. Nothing; the note has already been recorded C. Interest payable of $800 D. Cash receipt of $20,000