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

Cash Notes Receivable Equipment

Beg. Bal. 900 Beg Bal. 1000 Beg Bal. 15,100

Notes Payble Common Stock Additional Paid-in Capital

Beg Bal 3,000 Beg Bal 1,000 Beg Bal 3,000

Retained Earnings

Beg Bal 10,000

Prepare a trial balance for Dennen, Inc., as of January 31, 2015. (6)