On March 1, 20X0, G company issued a $20,000, non-interest bearing note, due on March 1, 20X1, in exchange for a machine. The fair value of the machine is not easily determinable. The market rate of interest for similar transactions is 4%. G’s year-end is December 31. Which statement is correct? ( )
选项：

A: At the issuance date, the company should Debit Note Payable 19,231;
B:At the issuance date, the company should Credit Note Payable 19,231.;
C:At the issuance date, the company should Debit Note Payable 20,000.;
D:At the issuance date, the company should Credit Note Payable 20,000.