Blue & Gold Pty Ltd borrowed $222 000 from Bankwest Ltd in 1986 and intends to eventually pay it back in 2024. How would the transaction have originally been recorded in the books of Blue & Gold Pty Ltd in 1986, when the bank loan was taken out. O a. Debit - Bank Loan $222 000; Credit - Cash at Bank $222 000 O b. Debit - Cash at Bank $222 000; Credit - Accounts Receivable $222 000 O c. Debit - Cash at Bank $222 000; Credit - Bank Loan $222 000 O d. Debit - Bank Loan $222 000; Credit - Capital $222 000 O e. Debit - Accounts Payable $222 000; Credit - Cash at Bank $222 000