Brooke company grants james decorating additional time to pay its past-due account. james makes a written promise to pay brooke the amount on a certain date. james records this transaction by debiting
a. notes receivable and crediting accounts receivable.
b. cash and crediting accounts receivable.
c. accounts receivable and crediting notes receivable.
d. accounts payable and crediting notes payable.

He will be debiting accounts payable and crediting notes payable. According to the concept of accounting, a liability will be gained if it is recorded as a credit and will be lessened if the liability is debited. In this situation, the accounts payable will be lessened and will be replaced by a notes payable instead. So in order to lessen the accounts payable, you have to debit it. Of course you will also be gaining a notes payable. You can do this be crediting the notes payable. 

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