Hello, please show how you got the answer!

Thank you!

QUESTION 9 On April 1, 2019, Dallas Company borrowed $120,000 on a bank note for 7 months. The bank discounted the note at 4%. The entry to record the payment of this note on October 31, 2019 would include a A. debit to interest payable for $2,800 B.credit to cash for $117,200 C. credit to discount for $2,800 D.credit to note payable for $120,000 E. debit to interest expense for $4,800