Addison owns The Mane Connection, a hair salon, which is a sole proprietorship. She has a certificate of deposit, which matured on the first of this month in the amount of $50,000. She deposited the money into the business checking account. On the fifth of this month, she obtained a five-year bank loan in the amount of $30,000, which she used to purchase new salon equipment and fixtures. Which general ledger accounts should be credited for these transactions? a) Equipment and notes receivable b) Sales and owner's equity c) Interest expense and equipment d) Owner's equity and notes payable