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

a.	Borrowed $22,000 from a local bank.
b.	Lent $14,900 to an affiliate; accepted a note due in one year.
c.	Sold 60 additional shares of stock with a par value of $0.10 per share to investors for $900 cash.
d.	Purchased $16,000 of equipment, paying $7,000 cash and signing a note for the rest due in one year.
	e. Declared and paid $6,400 in dividends to stockholders.

Journal Entry Worksheet 02395 Record the receipt of the bank loan of $22,000. Transaction General Journal Debit Credit *Enter debits before credits