Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $26,500 from a local bank. b. Lent $8,500 to an affiliate; accepted a note due in one year. c. Sold to investors 80 additional shares of stock with a par value of $0.10 per share and a market price of $15 per share; received cash. d. Purchased $21,500 of equipment, paying $4,700 cash and signing a note for the rest due in one year. e. Declared $2,300 in cash dividends to stockholders, to be paid in February. For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided. Assets Liabilities Stockholders' Equity a. Cash 26,500 Notes payable 26,500 b. C. d. e