Following are the transactions of Dennen, Inc., for the month of January. a. Borrowed $18,000 from a local bank. b. Lent $11,300 to an affiliate; accepted a note due in one year. c. Sold to investors 60 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 $17,000 of equipment, paying $13,400 cash and signing a note for the rest due in one year. e. Declared and paid $11,600 in dividends to stockholders Prepare the journal entry to record each of the above transactions for the month of January. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 4 Record the receipt of the bank loan of $18,000. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal