Brian Incorporated borrowed $800,000 from First Bank and signed a promissory note. What journal entry should Brian Incorporated record?

Multiple Choice

A. Debit Notes Payable, $800,000; Credit Cash, $800,000
B. Debit Notes Receivable, $800,000; Credit Cash, $800,000
C. Debit Cash, $800,000; Credit Notes Receivable, $800,000
D. Debit Cash, $800,000; Credit Notes Payable, $800,000