Stear Corp. Has taken a loan of $750,000 from a bank. The Companies accountant enters the details of the transaction in the journal. The transaction needs to be posted in the ledger. In which accounts will the accountant record this entry?

a. cash in bank - debit side. loan account - credit side

b. cash account - debit side. loan account - credit side

c. interest payable - debit side. loan payable - credit side

d. loan account - debit side. cash in bank account