Land is purchased by making a $$40,000$ and signing a note payable for the balance of $$130,000.$ The journal entry to record this transaction includes:

A$.$ A credit to Land for $$40,000.$

B$.$ A $$40,000$ debit to Cash.

C$.$ A $$170,000$ debit to Land.

D$.$ A $$130,000$ debit to Note Payable.