Winkler Company borrows $92,000 and pledges its receivables as security. The Journal entry to record this transaction would be: Multiple Choice Debit Note Receivable $92.000 and credit Accounts Receivable $92,000, Debit Cash of $92.000 and credit Accounts Payable $92.000 Debit Accounts Receivable $92,000 and credit Notes Payable $92.000 Debit Cash of $92.000 and credit Accounts Receivable $92.000