Brian inc. borrowed $8,000 from first bank and signed a promissory note. what entry should first bank record?

The entry that the bank should record is:

Debit cash $8,000; Credit notes payable $ 8,000

by borrowing money, Brian inc.'s asset increased, which means the increase in cash should be recorded in Debit.

Meanwhile, a promise to pay back is considered a liability that should be paid, therefore it's recorded in Credit