Collowing are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $24,000 from a local bank; the loan is due in 9 months. b. Lent $7.400 to an affiliate, accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $010 per share and a market price of $25 per share; recelved cash d. Purchased $20.500 of equipment, paying $4,100 cash and signing a note for the rest due in one year. e. Declared $4,900 in cash dividends to stockholders, to be paid in February. For each of the above transactions, indicate the accounts and amounts. A sample is provided Note: Enter decreoses to on element of the bolonce sheet with a minus sign