After operating for several months, architect Edmond Roberge completed the following transactions during the latter part of January:

$($i$)($Click the icon to view the transactions.$)$

Journalize the transactions of Edmond Roberge, Architect. Include an explanation with each journal entry.

On January $15,$ Edmond Roberge borrowed $$61,000$ from the bank, signing a note payable. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$