Addison owns The Mane Connection, a hair salon, which is a sole proprietorship. She has a certificate of deposit, which matured on the first of this month in the amount of $50,000. She deposited the money into the business checking account. On the fifth of this month, she obtained a five-year bank loan in the amount of $30,000, which she used to purchase new salon equipment and fixtures. Which general ledger accounts should be credited for these transactions