The Town of Hallsville's finance department projects that the town needs to borrow $500,000 early in its current fiscal year. Therefore, the town issued a TAN in that amount until property tax revenues can be collected to repay the loan. Which of the following journal entries should the town make to initially record the TAN in its General Fund? Select one: a. Cash Other financing source-note issue proceeds 500,000 500,000 O b. No entry is required. O C. Cash Tax anticipation notes payable 500,000 500,000 O d. 500,000 Cash Revenues-property taxes 500,000