-5 Determining Financial Statement Effects of Several Transactions For each of the following transactions of Dennen, Inc., for the month of January, indicate the accounts, the amounts, and the direction of the effects on the accounting equation. A sample is provided. a. (Sample) Borrowed $30,000 from a local bank. b. Lent $10,000 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 $5 per share; received cash. d. Purchased $15,000 of equipment, paying $5,000 cash and signing a note for the rest due in one year, e. Declared and paid $2,000 in dividends to stockholders. Assets Liabilities Stockholders' Equity a. Sample: Cash +30,000 Notes Payable +30,000 C