Yang Company decides to expand its operations and will need to raise some money to fund the purchase of an adjacent building. Yang decides to borrow $15000 from its bank and issue $10000 of common stock. Prior to purchasing , how would Yang record the bank borrowing and issuance of common stock?

A. Debit cash $25000; Credit bank loan payable $15000 and common stock $10000

B. Debit bank loan receivable $15000 and common stock $10000; Credit cash $25000

C. Debit cash $5000 and common stock $10000; Credit bank loan payable $15000

D. Debit bank loan payable $15000 and common stock $10000; Credit cash $25000

E. None of the above are correct