On November 1, 2017, Best Corp. signed a three-month, zero-interest-bearing note for the purchase of $80,000 of inventory. The maturity value of the note was $81,200, based on the banks discount rate of 6%. The adjusting entry prepared on December 31, 2017 in connection with this note will include a 2 points debit to Note Payable for $800. credit to Note Payable for $800. debit to Interest Expense for $1,200. credit to Interest Expense for $800.