Swifty Corporation signed a three-month, zero-interest-bearing note on November 1, 2020 for the purchase of $502300 of inventory. The face value of the note was $514000. Swifty used a Discount of Note Payable account to initially record the note. Assuming that the discount will be amortized equally over the 3-month period and that there was no adjusting entry made for November, the adjusting entry made at December 31, 2020 will include a

a. credit to Interest Expense for $7800.

b. debit to Discount on Note Payable for $3900.

c. debit to Interest Expense for $7800.

d. credit to Discount on Note Payable for $3900.