Jasper Makes a $25,000, 90-Day, 7% Cash Loan to Clayborn

Jasper makes a $25,000, 90-day, 7% cash loan to Clayborn Co. Jasper's entry to record the transaction should be:

A) Debit Notes Receivable $25,000; credit Sales $25,000.
B) Debit Accounts Receivable $25,000; credit Notes Receivable $25,000.
C) Debit Notes Payable $25,000; credit Accounts Payable $25,000.
D) Debit Notes Receivable for $25,000; credit Cash $25,000.
E) Debit Cash $25,000; credit Notes Receivable for $25,000.