Given the Following Accounts

Multiple Choice

Given the following accounts:
-Borrowed $4,000, signing a 5%, 60-day promissory note.
Debit ________ Credit ________

A) Cash in bank
B) Petty cash
C) Supplies
D) Equipment
E) Notes payable
F) Vouchers payable
G) FICA payable
H) Wages payable
I) Purchases
J) Purchase discounts
K) Discounts lost
L) Repairs expense
M) Interest expense
N) Delivery expense
Indicate the account(s) to be debited and credited to record the following transactions.
The company uses the periodic inventory method.