A company uses $100,000 in cash to pay off $100,000 in notes payable. This would result in a:

a) $100,000 credit to Cash and a $100,000 credit to Notes Payable.

b) $100,000 credit to Cash and a $100,000 debit to Notes Payable.

c) $100,000 debit to Cash and a $100,000 debit to Notes Payable.

d) $100,000 debit to Cash and a $100,000 credit to Notes Payable.