What is the journal entry to record the purchase of Equipment partially paid with Cash and partially financed with a Long-Term Note?

a.Debit Depreciation Expense, Debit Equipment, Credit Notes Payable

b.Debit Equipment, Credit Cash, Credit Notes Payable

c.Debit Cash, Debit Equipment, Credit Note Payable

d.Debit Cash, Debit Notes Payable, Credit Equipment