The journal entry to record lending money on a note receivable is: O A. Credit Accounts Receivable, credit Cash. O B. Debit Cash, credit Notes Receivable OC. Debit Cash, credit Accounts Receivable. O D. Debit Notes Receivable, credit Cash. Question Viewer The cost-of-goods-sold model is: O A. beginning inventory, plus purchases, plus ending inventory equals cost of goods sold. O B. beginning inventory, plus purchases, less ending inventory equals cost of goods sold. O c. beginning inventory, less purchases, less ending inventory equals cost of goods sold. D. beginning inventory, less purchases, plus ending inventory equals cost of goods sold