Stark Enterprises commonly issues long-term notes payable to its various lenders. Stark Enterprises has traditionally had a pretty good credit rating, so its effective borrowing rate is quite low. The company has elected to use the fair value option for the long-term notes issued to USBank and has the following data related to the carrying and fair value for those notes. Any changes in fair value are due to changes in market rates, not credit risk. 1. Prepare the journal entry at December 31,201 to record the fair value option for these notes