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Brian IncBorrowed $8,000 from First Bank and Signed a Promissory Note

Question 3

Multiple Choice

Brian Inc.borrowed $8,000 from First Bank and signed a promissory note.What entry should First Bank record?


A) Debit Cash,$8,000; Credit Notes Receivable,$8,000.
B) Debit Notes Receivable,$8,000; Credit Cash,$8,000.
C) Debit Cash,$8,000; Credit Notes Payable,$8,000.
D) Debit Notes Payable,$8,000; Credit Cash,$8,000.

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