Puffins Limited Takes Out a Bank Loan for £200,000

Puffins Limited takes out a bank loan for £200,000. The bank loan is paid into Puffins' bank account and is due for repayment in three years' time. Which one of the following is the correct double entry to record this transaction in Puffin Limited's books of account?

A) Debit bank account £200,000, Credit bank loan £200,000
B) Debit bank account £200,000, Credit sales £200,000
C) Debit bank loan £200,000, Credit bank account £200,000
D) Debit sales £200,000, Credit bank account £200,000