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Sarah Smith borrowed money from the bank and signed a promissory note. Which two accounts? Cash Capital Service Revenue Notes Payable Accounts Payable Withdrawals Accounts

Sarah Smith borrowed money from the bank and signed a promissory note.
Which two accounts?
Cash
Capital
Service Revenue
Notes Payable
Accounts Payable
Withdrawals
Accounts Receivable
Utility Expense
Salaries Payable
Salaries Expense
Land
Equipment
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