The journal entry to issue a promissory note for a company lending $10,000 for one year at an annual interest rate of 8% would be: O A. Debit Cash for $10,800, credit Notes Receivable for $10,000 and Interest Revenue for $800. B. Debit Notes Receivable for $10,000, credit Cash for $10,000. OC. Debit Cash for $10,000, credit Notes Receivable for $10,000. OD. no entry is needed.