On October $1,$ Year $1,$ Coker Company issued a $$2,500$ face value discount note that carried a $6\%$ annual interest rate and a one$-$year term to maturity. Which of the following shows how the issue of the note affects the October $1,$ Year $1,$ financial statements?

Multiple Choice

$\backslash$table$[[$Assets$,$Balance sheet,Equity,Revenues,Income statement,,$\backslash$table$[[$Statement of Cash$],[$Flows$]]],[=,$Liabilities,$+,-,$Expenses,$=$ Net,Income$],[2,650,,2,650,,$NA$,$NA$,,$NA$,,$NA$,2,650FA$