Following are the transactions of Dennen, Inc., for the month of January 2015.
a.	(Sample) 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.

For each of the above transactions of Dennen, Inc., for the month of January 2015, indicate the accounts, amounts, and direction of the effects (+ for increase and for decrease) on the accounting equation. A sample is provided.