The trial balance of Harper Service Center as of March 31, 2018, follows: (Click the icon to view the March trial balance.) During April, the business engaged in the following transactions (Click the icon to view the transactions.) Read the requirements. Requirement 1. Journalize each transaction including explanations. (Record debits first, then credits. Select the explanations on the last line of the journal entry table.) Apr. 2: Borrowed $45,000 from the bank and signed a note payable in the name of the business. Date: Apr. 2 Accounts and Explanation Debit Credit