Stone Circle Company Purchased a New Car for $135,000 by Paying

Stone Circle Company purchased a new car for $135,000 by paying $54,000 cash, and trading in an old car with a recorded net cost and market value of $45,000. They also signed a Note for $36,000.
The required journal entry will not:

A) Credit Notes Payable for $36,000
B) Debit New Car for $135,000
C) Debit Notes Payable for $36,000
D) Credit Old Car for $45,000