Cash investment 1/1/X1, XYZ’s owner contributed cash of 100,000. Dr/Cr 1/1/X1 / 1.1.X1 Cash: Cash in bank 100,000 Paid-in Capital 100,000 Cash loan 1/1/X1, XYZ received a 100,000 loan from a bank. Dr/Cr 1/1/X1 / 1.1.X1 Cash: Cash in bank 100,000 Loan 100,000 Text only To view the remainder of this page, please or register for basic view or get professional view. Log in - Basic view - Professional view Basic view is free and allows up to 3 page views per month. Professional view has no page limit and allows downloads of all files.