After operating for several months, architect Barbara Brown completed the following transactions during the latter part of May: May 15 Borrowed $61,000 from the bank, signing a note payable. 22 Performed service for clients on account totaling $17,100. 28 Received $7,000 cash on account from clients. 29 Received and paid a utility bill of $1,700. 31 Paid monthly salaries of $11,000 to employees. Journalize the transactions of Barbara Brown, Architect. Include an explanation with each journal entry. On May 15, Barbara Brown borrowed $61,000 from the bank, signing a note payable. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Date Accounts and Explanations Debit Credit May 15 On May 22, performed service for clients on account totaling $17,100. Journal Entry Date Accounts and Explanations Debit Credit May 22