Bramble Corp. signed a three-month, zero-interest-bearing note on November 1, 2020 for the purchase of $498700 of inventory. The face value of the note was $511000. Bramble 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 $8200.

b, debit to Discount on Note Payable for $4100.

c, credit to Discount on Note Payable for $4100.

d, debit to Interest Expense for $8200.