16.66 points Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $23,000 from a local bank. b. Lent $8,000 to an affiliate; accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $10 per share; received cash. d. Purchased $21,500 of equipment, paying $5,900 cash and signing a note for the rest due in one year. eBook e. Declared $4,800 in cash dividends to stockholders, to be paid in February. Print References For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided. Assets Liabilities a. Cash 23,000 Notes payable 23,000 b. C. d. e. Stockholders' Equity