Winkler Company borrows $95,000 and pledges its receivables as security. The journal entry to record this transaction would be: Debit Cash of $95,000 and credit Accounts Receivable $95,000. Debit Cash of $95,000 and credit Accounts Payable $95,000. Debit Note Receivable $95,000 and credit Accounts Receivable $95,000. Debit Cash $95,000 and credit Notes Payable $95,000. Debit Accounts Receivable $95,000 and credit Notes Payable $95,000