On January 1, 2020 Heybach Company sold goods to Barshinger Company for $400,000 in exchange for $100,000 in cash and a 5-year zero-interest bearing note with a face amount of $401,468 and a present value of $300,000. Heybach also determined that the note has an imputed interest rate of 6%. The goods have an inventory cost on Heybach’s books of $275,000. Which of the following will be part of a correct entry by Heybach? A. On January 1, 2020 Heybach should record a debit to Notes Receivable in the amount of $300,000. B. On January 1, 2020 Heybach should record a debit to Inventory of $275,000. C. On December 31, 2020 Heybach should record a credit to Interest Revenue of $18,000. D. On January 1, 2020 Heybach should record a credit to Sales Revenue of $401,468.