Madison Bank Lends Neenah Paper Company $110,000 on January 1

Madison Bank lends Neenah Paper Company $110,000 on January 1, 2017. Neenah signs a $110,000, 10%, 6-month note. The journal entry made by Neenah on January 1, 2017 will debit:

A) Cash for $99,000 and credit Note Payable for $99,000.
B) Interest Expense for $11,000 and credit Cash for $11,000.
C) Cash for $110,000 and credit Notes Payable for $110,000.
D) Interest Expense for $11,000 and credit Interest Payable for $11,000.