Jane borrows $100,000 on january 1 from a bank at a 12% interest rate. jane assigns $140,000 of its accounts receivable as collateral and agreed to pay a financing fee of 2% of accounts receivable assigned. on january 1, jane’s accounting for this transaction will include: a. debit to cash for $100,000 b. debit to cash for $97,200 c. debit to finance expense of $2,000 d. debit to finance expense of $1,000