a. Borrowed $10,000 from a local bank; the loan is due in 9 months. b. Lent $7,100 to an affiliate; accepted a note due in one year. c. Sold to investors 50 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 $18,000 of equipment, paying $12,900 cash and signing a note for the rest due in one year. e. Declared $6,800 in cash dividends to stockholders, to be paid in February.