Madison Bank Lends Neenah Paper Company $100,000 on January 1,2014

Madison Bank lends Neenah Paper Company $100,000 on January 1,2014.Neenah Paper Company signs a $100,000,8%,6-month note.The journal entry made by Neenah Paper Company on January 1,2014 is:

A) debit Cash for $92,000 and credit Note Payable for $92,000.
B) debit Interest Expense for $8,000 and credit Cash for $8,000.
C) debit Cash for $100,000 and credit Notes Payable for $100,000.
D) debit Interest Expense for $8,000 and credit Interest Payable for $8,000.