The ABC Company rendered services on 1/1/15 and accepted a $10,000, 4%, 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 8% 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: O a. Debit to Discount on Notes Receivable for $2,274 O b. Credit to Discount on Notes Receivable for $1,597 Oc Credit to Discount on Notes Receivable for $2,274 O d. Credit to Service Revenue for $7,726 O e. Credit to Service Revenue for $10,000