Following are the transactions of Dennen, Inc., for the month of January 2015.

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 of stock with a par value of $0.10 per share 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 stockholders.

Prepare the journal entry to record each of the above transactions for the month of January 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)