Blue & Gold Pty Ltd borrows $222 000 cash from Bankwest Ltd in 1986 and intends to pay it back in 2021. How would the transaction have originally been recorded in the books of Blue & Gold Pty Ltd in 1986, when the bank loan was taken out. a. Debit - Bank Loan $222 000; Credit - Cash at Bank $222 000 b. Debit - Accounts Payable $222 000; Credit - Cash at Bank $222 000 c. Debit - Cash at Bank $222 000; Credit - Bank Loan $222 000 d. Debit - Bank Loan $222 000; Credit - Capital $222 000 e. Debit - Cash at Bank $222 000; Credit - Accounts Receivable $222 000