Following are the transactions of Dennen, Inc., for the month of January 2015.a.(Sample) Borrowed $21,000 from a local bank.b.Lent $7,300 to an affiliate; accepted a note due in one year.c.Sold 60 additional shares of stock with a par value of $0.10 per share to investors for $1,900 cash.d.Purchased $15,000 of equipment, paying $4,600 cash and signing a note for the rest due in one year.e.Declared and paid $4,200 in dividends to stockholders.

For each of the above transactions of Dennen, Inc., for the month of January 2015, indicate the accounts, amounts, and direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided.