Sarah Co. borrowed OR200,000 on January 1, 2019, and signed a two-year note bearing interest at 12%. Interest is payable in full at maturity on January 1, 2021. In connection with this note, Sarah's should report interest expense at December 31, 2019, in the amount of: Select one: O a. 24,000 O b. 50,880 O c.0 O d. 48,000