Where would borrowd $45,000 by issuing bonds go on a tabular

By "tabular" do you mean a thing that looks like an extended accounting equation? Something like:
Cash + Supplies + Receivables = Accts payable + Equity
or something along those lines?

That's usually something only used in the very beginning of accounting and issuing bonds seems like an odd thing to be doing at that point. So I'm a little questionable if that's what you mean.

But stuff to think about regardless: if you got $45,000 where does that go? And what type of account is "borrowing"?