2. the following are transactions for the city of Clinton a. Borrowed $100,000 by issuing a one year, 5% note, three months before year end b Accrued interest at year end, but did not pay the interest at year end c. Charges for services rendered of $2,500 were billed and collected immediately d. Icurred salary costs of $5,000, unpaid Required: Analyze the above transactions by using the accounting equation for a governmental fund