Following are the transactions of Dennen, Inc., for the month of January a. Borrowed $21,500 from a local bank. b. Lent $9,000 to an affiliate; accepted a note due in one year. c. Sold to investors 80 additional shares of stock with a par value of $0.10 per share and a market price of $30 per share, received cash. d. Purchased $25,000 of equipment, paying $4,400 cash and signing a note for the rest due in one year. e. Declared and paid $4,100 in dividends to stockholders. For each of the above transactions of Dennen, Inc., for the month of January, Indicate the accounts, amounts, and direction of the effects (+ for incr sample is provided. + Stockholders' Equity Assets a. Cash b. Notos receivable Cash 21,500.00 9,000.00 Liabilities Notes payable Accounts receivable 21,500.00 9,000.00 0 d. e. Dividends payable Cash