Anthony loaned $2,000 to Cleopatra for one year at 10% interest, all due at maturity. He insisted the terms of the transaction be formalized in a promissory note. In this situation:
A.
The maturity value of the note is $2,000.
B.
Cleopatra is considered the maker of the note and records the note as a liability in her accounting records.
C.
Anthony is considered the maker of the note and records the note as an asset in his accounting records.
D.
Anthony is considered the maker of the note and records the note as a liability in his accounting records.