Following are the ptransactions of Dennen Inc. for the month of January $2024.$ The effect of these transactions is not included in the begininng balances shown.

a$.$ Borrowed $$30,000$ from a local bank by signing a short$-$term note.

b$.$ Lent $$10,000$ to an affiliate; accepted a note due in one year.

c$.$ Sold $100$ additional shares to investors for $$500$ cash.

d$.$ Purchased $$15,000$ of equipment, paying $$5,000$ cash and signing a note for the rest due in one year.

e$.$ Declared $$2,000$ in dividends to shareholders, to be paid in February.

$\backslash$table$[[$Cash$,$Notes Receivable$],[$Beg$.$ bal. $900,,$Beg. bal. $1,000,],[$Equipment$,$Notes,Payable$],[$Beg$.$ bal. $15,100,,$Beg. bal. $3,000],[$Contributed Capital,Retained,Earnings$],[,$Beg. bal. $4,000,,$Beg. bal. $10,000]]$