Following are the transactions of Dennen Inc. for the month of January 2018. The effect of these transactions is not included in the begininng balances shown. a. Borrowed $30,000 from a local bank. 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 and paid $2,000 in dividends to shareholders. Cash Accounts Receivable Equipment 1,000 Beg. bal. 900 Beg. bal. Beg. bal. 15,100 Contributed Capital Notes Payable Retained Earnings Beg. bal. 10,000 Beg. bal. 3,000 Beg. bal. 4,000 Prepare a trial balance for Dennen Inc. as of January 31, 2018. DENNEN INC. Trial Balance January 31, 2018 Debit Credit Cash Accounts receivable 1,000 Equipment Notes payable 30,100 43,000 Contributed capital 4,500 Retained earnings 8,000 31,100 55,500 Total