A Bank Loaned Darden Company $10,000 on a 1-Year, 6

A bank loaned Darden Company $10,000 on a 1-year, 6% note, but deducted the interest in advance. The journal entry made by Darden to record receipt of the cash would include a

A) a decrease in Notes Payable for $9,400.
B) a decrease in Notes Payable for $10,600.
C) an increase in Cash for $600.
D) an increase in Cash for $9,400.