Following are the transactions of JonesSpa Corporation, for the month of January.

a$.$ Borrowed $$25,500$ from a local bank; the loan is due in $9$ months.

b$.$ Lent $$7,100$ to an affiliate; accepted a note due in one year.

c$.$ Sold to investors $80$ additional shares of stock with a par value of $$0\mathrm{.}10$ per share and a market price of $$10$ per share; received

cash.

d$.$ Purchased $$23,000$ of equipment, paying $$5,100$ cash and signing a note for the rest due in one year.

e$.$ Declared $$3,600$ in cash dividends to stockholders, to be paid in February.

For each of the above transactions, indicate the accounts and amounts. A sample is provided.

Note: Enter decreases to an element of the balance sheet with a minus sign.