Winkler Company borrows $91,000 and pledges its receivables as security. The journal entry to record this transaction would be: Debit Cash $91,000 and credit Notes Payable $91,000. Debit Cash $9200 Debit Cash of $91,000 and credit Accounts Receivable $91,000. Debit Note Receivable $91,000 and credit Accounts Receivable $91,000. Debit Cash of $91,000 and credit Accounts Payable $91,000. Debit Accounts Receivable $91,000 and credit Notes Payable $91,000