The next think you need is a basic understanding of banking.
On a bank's balance sheet LIABILITIES are the sources of acquired funds.
How those funds are used are ASSETS
So, when cash is lent out via a loan -- the LOAN becomes the asset as the loan consists of the money lent + the money that will be repaid with interest.
As a general rule the person who lends the money is looking for a return on their money with interest. The lender/bank/whatever makes their money on fees for originating the loan.
A: the money was not deposited with VMNT B: its debt financing where the lender expects his money to be lent out and returned with interest. ___________________________________________