Part 1: For each transaction below, record the appropriate journal entry that Beerbo must record. LO 2.5) 1.a. Berbo borrows $45,000 cash from Local Bank. DR. CR. LO 2.5) 1.b. Beerbo purchases a parcel of land for $40,000 cash. DR. CR. LO 2.5) 1.c. Beerbo provides consulting services for $5,000 cash. DR. CR. LO 2.5) 1.d. Beerbo purchases $300 of supplies on account. DR. CR. LO 2.5) 1.e. Be teaches a homebrewing class for $2,600 on account (i.e. customers pay with their credit cards). DR. CR.