The ABC Company rendered services on \\( 1 / 1 / 15 \\) and accepted a \\( \\$ 10,000,8 \\%, 5 \\)-year note receivable with interest to be paid annually on December 31 through \\( 12 / 31 / 19 \\). The principal will be paid in full on \\( 12 / 31 / 19 \\). ABC's imputed interest rate is \12 and the effective amortization method is used. The initial journal entry to record the receipt of the note will include an entry to which account for what approximate amount? Select one: a. Debit to Discount on Notes Receivable for \\( \\$ 2,274 \\) b. Credit to Discount on Notes Receivable for \\( \\$ 1,517 \\) c. Credit to Discount on Notes Receivable for \\( \\$ 1,442 \\) d. Debit to Service Revenue for \\( \\$ 8,558 \\) e. Debit to Service Revenue for \\( \\$ 10,000 \\) Using Accounts Receivable as collateral in order to secure a loan is: Select one: a. Factoring b. Pledging c. Selling d. Securitizing