Land Is Purchased by Making a Cash Down Payment of $40,000

Land is purchased by making a cash down payment of $40,000 and signing a note payable for the balance of $130,000.The journal entry to record this transaction in the accounting records of the purchaser includes:

A) A credit to Land for $40,000.
B) A debit to Cash for $40,000.
C) A debit to Land for $170,000.
D) A debit to Note Payable for $130,000.