Greeson Corp. signed a three-month, zero-interest-bearing note on December 1, 2014 for the purchase of $250,000 of inventory. The face value of the note was $253,900. Assuming Greeson used a Discount on Note Payable account to initially record the note and that the discount will be amortized equally over the 3-month period, the adjusting entry made at December 31, 2014 will include a

a. debit to Discount on Note Payable for $1,300.

b. debit to Interest Expense for $2,600.

c. credit to Discount on Note Payable for $1,300.

d. credit to Interest Expense for $2,600.