Jab Company Pays a $10,000 Installment Toward Principal on a Long-Term

Jab Company pays a $10,000 installment toward principal on a long-term note payable.How would the company record this payment?

A) Debit Notes Payable for $10,000 and credit Cash for $10,000.
B) Debit Cash for $10,000 and credit Notes Payable for $10,000.
C) Debit Accounts Payable by $10,000 and credit Cash for $10,000.
D) Debit Cash for $10,000 and credit Accounts Payable for $10,000.
E) Debit Common Stock for $10,000 and credit Cash for $10,000.