May 1, 2021: Sarah invests $10,000 Cash into the business in exchange for Capital Stock. June 30, 2021: The business obtained a $1,000 loan from a bank to be paid back in June 2022. A) Please prepare the necessary T-Accounts for the above two transactions from the companys perspective: B) Are the total debit and credit balances across all T-Accounts equal? Should they be? Please explain why or why not? C) Provide the individual Journal Entries to record the two transactions from the companys perspective.