What is the major product(s) of the reaction of the following reaction sequence? 
Definitions:
Bank Loan
A sum of money lent by a bank to a borrower at an agreed interest rate.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances in temporary accounts to permanent accounts and prepare the company's books for the next period.
Statement of Income
A report detailing the earnings, expenses, and net profit of a business over a fiscal period, illustrating the financial performance.
Zero Balance
A situation where an account's balance is exactly zero, indicating no funds or no outstanding amount.
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