QUESTION 15 LO 2.5) P.1. Beerbo has accounts with beginning balances as follows: Accounts Payable............... . $2,000 Accounts Receivable.. $4,500 Cash.......... .$26,000 Common Stock.......... $10,000 Dividends.. ..$0 Interest Expense.... $0 Land..... $0 Notes Payable... .$0 Retained Earnings.. $18,500 Salaries Expense.. $0 Service Revenue.. $0 Supplies............ $0 Supplies Expense.. $0 Utilities Expense.... $0 Using the account titles above, journalize the following transaction: LO 2.5) 1.a. Beerbo borrows $45,000 cash from Local Bank. DR. CR.