Brenda Has a Checking Account at the Local Bank,and Her

Brenda has a checking account at the local bank,and her sister has a car loan at the same bank.How does each of these appear on the bank's balance sheet?

A) The checking account is a liability,and the car loan is an asset.
B) The checking account is an asset,and the car loan is a liability.
C) Both the checking account and the car loan are assets.
D) Both the checking account and the car loan are liabilities.
E) Both the checking account and the car loan are net worth.