On 1^st of March an Event Operator Purchased a Sound

On 1^st of March an event operator purchased a sound system for $60,000. The event operator
Paid a deposit of $6,000 in cash and financed the balance with a bank loan. Which of the following is the accounting entry to record the 1^st March transaction?

A) Debit equipment $6,000, credit cash $6,000.
B) Debit equipment $60,000, credit cash $60,000
C) Debit equipment $60,000, credit cash $6,000, credit accounts payable $54,000.
D) Debit equipment $60,000, credit cash $6,000, credit bank loan $54,000.
E) None of the above.