On November 15, 2014 Mary borrowed $ 10,000from commercial bank, signed a 60-day, 9% note with face amount of $10,000 as a "Disciunted" note payable. Borrower repays $10,000 face value on January 15, 2014. Record journal of short term notes payable issued at a discount (Remark: 1 year=365 Days)