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

a.	Borrowed $24,000 from a local bank.
b.	Lent $9,000 to an affiliate; accepted a note due in one year.
c.	Sold 50 additional shares of stock with a par value of $0.10 per share to investors for $800 cash.
d.	Purchased $23,000 of equipment, paying $5,400 cash and signing a note for the rest due in one year.
e.	Declared and paid $1,700 in dividends to stockholders.

For each of the preceding transactions, record the effects of the transaction in the appropriate T-accounts and determine ending account balances. Beginning balances are provided.