Following are the transactions of Jones Spa Corporation, for the month of January. The effect of these transactions is not included in the begininng balances shown. a. Borrowed $31,400 from a local bank. b. Lent $11,400 to an affiliate; accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $6 per share, received d. Purchased $22,000 of equipment, paying $8.500 cash and signing a note for the rest due in one year. e. Declared $3,400 in cash dividends to stockholders, to be paid in February cash ences Cash Beg. bal. 7, 900 Notes Receivable Beg. bal. 22.000 Equipment Beg. bal. 25,000 Notes Payable Seg. bal. 3,700 Dividends Payable Common Stock Beg. bal. 8,000 Beg. bal. 0 Additional Paid-in Capital Beq. bal. 10.000 Retained Earnings Beg. bal 29,000 Prepare a trial balance for JonesSpa Corporation, as of January 31. JONESSPA CORPORATION