McKenna Company Purchases Equipment for a Cash Down Payment of $10,000

McKenna Company purchases equipment for a cash down payment of $10,000 and a note payable of $30,000. Which of the following journal entries is correctly recorded using the accepted standard format?

A) $$\begin{array} { | l | l | l | l | } \hline & \text { Cash } & & 10,000 \\\hline \text { Equipment } & & 40,000 & \\\hline & \text { Note payable } & & 30,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | l | l | } \hline \text { Cash } & & 10,000 & \\\hline \text { Note payable } & & 30,000 & \\\hline & \text { Equipment } & & 40,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l | l | } \hline & \text { Cash } & 10,000 & \\\hline & \text { Note payable } & 30,000 & \\\hline \text { Equipment } & & & 40,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | l | } \hline \text { Equipment } & & 40,000 & \\\hline & \text { Cash } & & 10,000 \\\hline & \text { Note payable } & & 30,000 \\\hline\end{array}$$