Indigo Company has a 12% note payable with a carrying value of $16,000. Indigo applies the fair value option to this note. Given an increase in market interest rates, the fair value of the note is $18, 180. Prepare the entry to record the fair value option for this note, assuming no change in credit risk. (If no entry is required, select "No entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Prepare the entry to record the fair value option for this note, assuming the change is due to a change in credit risk. (If no entry is required, select "No entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Click if you would like to Show Work for this question: Open Show Work