When RST Borrows $25,000 from the bank, the effects on RST's financial statements include ?

A. a $25,000 increase in cash and $25,000 decrease in notes payable,

B. a $25,000 increase in cash and $25,000 decrease in notes payable,

C. a $25,000 decrease in cash and $25,000 decrease in notes payable,

D. a $25,000 decrease in cash and $25,000 increase in notes payable