The transaction below pertains to Boyer Coe Company, whose fiscal year ends December 31. On November 1, 2019 Coe borrowed $25,000 at 6 percent for 6 months. The entry to record the November 1 borrowing transaction would include a:

A. Credit to notes payable for $24,250

B. Debit to cash for $24,250

C. Credit to notes payable for $750

D. Debit to cash for $25,000