Cash investment
1/1/X1, XYZ’s owner contributed cash of 100,000.
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.
1/1/X1 / 1.1.X1 | |||
Cash: Cash in bank | 100,000 |
||
Loan | 100,000 |