Brian Inc. borrowed $85,000 from First Bank and signed a promissory note. What entry should Brian Inc. record? Debit Cash, $85,000: Credit Notes Payable. $85,000. Debit Cash, $85,000; Credit Notes Receivable, $85,000, Debit Notes Payable, $85,000; Credit Cash, $85,000. Debit Notes Receivable $85,000; Credit Cash, $85,000