Betty's Boutique Discounts Its Own 150-Day,9%,$20,000 Note Payable at a Bank.It

Betty's Boutique discounts its own 150-day,9%,$20,000 note payable at a bank.It records the proceeds as:

A) debit Cash $19,250;debit Discounts on Notes Payable $750;credit Notes Receivable $20,000.
B) debit Cash $19,250;credit Discounts on Notes Payable $750;credit Notes Payable $20,000.
C) debit Cash $18,200;debit Discount on Notes Payable $1,800;credit Notes Payable $20,000.
D) debit Cash $19,250;credit Notes Payable $19,250.