When a Company Lends Cash to a Customer Who Signs

When a company lends cash to a customer who signs a promissory note:

A) net income decreases for the current accounting period, but increases when the money is repaid.
B) expenses increase in the current accounting period but revenues increase when the money is repaid.
C) liabilities increase when the transaction occurs but decrease when the money is repaid.
D) net assets and net income do not change when the transaction occurs.