X Company sold equipment on January 1, 2021 valued at $300,000 in exchange for a Note Receivable of $330,000 due in one year. Assuming X makes adjusting entries every December 31st the adjusting journal entry on December 31, 2021 will include a: O Debit to Discount on N/R of $30,000 O Debit to Interest Expense of $15,000 O Credit to Discount on N/R of $30,000 O Credit to Equipment of $300,000