On JuneJune $30,20252025,$ Maple BankMaple$$Bank

Bank loaned

$ $80$ comma $000$$$80,000$

to$$

Perry ConstructionPerry$$Construction

on a$$ one$-$year,

$66\%$

note.

Maple BankMaple$$Bank$\text{'}$s

fiscal year ends on

DecemberDecember

$3131.$

$$

$$

Which party has it$?$

a$.$

a note receivable

$$

b$.$

a note payable

$$

c$.$

interest revenue

$$

d$.$

interest expense