When the stated rate does not equal the market rate at the date of issuance the entry to record the issuance of the note will include a$)$ a debit to cash and a credit to notes receivable for the face amount of the note b$)$ credits to notes receivable and interest receivable c$)$ either a debit to discount on notes receivable or a credit to premium on notes receivable d$)$ eithera credit to discount on notes receivable or a debit to the premium on notes receivable