How do I determine the account titles and explanation to record the receipt of the funds of the loan?

Exercise 10 - 1 ( Part Level Submission ) Kelly Jones and Tami Crawford borrowed $33 , 000 on a 7- month , 6% note from Gem State Bank to open their business , JC's Coffee House . The money was borrowed on June 1 , 2017 , and the note matures January 1 , 2018 . ~ ( a ) Prepare the entry to record the receipt of the funds from the loan . ( Credit account titles are automatically indented when amount is entered . Do not indent manually . ) Date Account Titles and Explanation Debit Credit June 1 Click if you would like to Show Work for this question : Open Show Work