When the stated rate does not equal the market rate at the date of issuance, the entry to record the issuance of the note will include

a.either a debit to Discount on Notes Receivable or to Premium on Notes Receivable.

b.a debit to cash and a credit to Notes Receivable for the face amount of the note.

c. credits to Notes Receivable and Interest Receivable.

d.either a debit to Discount on Notes Receivable or a credit to Premium on Notes Receivable.