Journal entries with reasons as per Rules of Debit and Credit based on Accounting Equation (Assets = Liabilities + Capital)
Collection from Cash Sales:
Cash A/c Dr. (When assets increase they are debited. Cash being an asset is increasing, hence debited).
To Sales A/c (All Incomes and Revenues are credited. Sales is a revenue account, hence credited).
Borrowed from Bank:
Bank A/c Dr. (With borrowings Bank A/c increases. Bank A/c is an asset so when asset increases, it is debited).
To Bank Loan A/c (Rule for liabilities is Credit when liabilities increase. Bank Loan being a liability is increasing, hence credited).