Bank lends money to customer on six month note. The entry to record the issuance of the note is:
A - debit note rec'able and credit credit service rev
B - debit service rev and credit note rec'able
C - debit note rec'able and credit cash
D - debit cash and credit note rec'able

I thought it would be D

Based on the possible answers I assume the journal entry by the bank will be:
Debit Notes Receivable because a customer signed a note owing the bank money
Credit Cash because the bank gave the customer money in exchange for the note.

The journal entry by the customer will be:
Debit Cash because the customer received cash from the bank
Credit Notes Payable because the customer signed a note for the cash by the bank