Following are the transactions of Dennen Inc. for the month of January $2024.$

a$.($Sample$)$ Borrowed $$34,000$ from a local bank by signing a short$-$term note.

b$.$ Lent $$14,000$ to an affiliate; accepted a note due in one year.

c$.$ Sold $140$ additional shares to investors for $$700$ cash.

d$.$ Purchased $$19,000$ of equipment, paying $$7,000$ cash and signing a note for the rest due in one year.

e$.$ Declared $$2,400$ in dividends to shareholders, to be paid in February.

For each of the above transactions of Dennen Inc. for the month of January $2024,$ indicate the accounts, amounts, and direction of the effects $(+$ for increase and $-$ for decrease$)$ on the accounting equation. A sample is provided.

$\backslash$table$[[,$Assets,$=,$Liabilities,$+,$Shareholders' Equity$],[$a$.,$Cash,$34,000,,$Notes payable,$34,000,,,],[$b$.,$Cash,$(14,000),,$F$,,,,],[,$Notes receivable,$14,000,,2,,,$p$,],[$c$.,$Cash,$700,,$Y$,,,$Cash,$700],[$d$.,$Equipment,$19,000,,,,,$Additional paid$-$in capital,$],[,$Cash,$(5,000),,$Notes payable,$12,000,,,],[$e$.,$Cash,,,Dividends payable,$(2,400),,$Dividends payable,$2,400]]$