Which of the Following Journal Entries Is Correct When a Business

Which of the following journal entries is correct when a business entity purchases land costing $30,000 by signing a one-year note payable?

A) Cash $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ 30,000
Notes Payable $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ 30,000
B) $\begin{array} { l r } \text { Land } & 30,000 \\\text { \quad Cash } & &30,000\end{array}$
C) Land $\quad$ $\quad$ $\quad$ $\quad$ 30,000
$\quad$ Notes Payable $\quad$ $\quad$ $\quad$ 30,000
D) Notes Payable $\quad 30,000$
$\quad$ Land $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$30.000$