Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $21,500 from a local bank. b. Lent $11,000 to an affiliate; accepted a note due in one year. c. Sold to investors 60 additional shares of stock with a par value of $0.10 per share and a market price of $5 per share; received cash. d. Purchased $27,000 of equipment, paying $4,300 cash and signing a note for the rest due in one year. e. Declared $1,400 in cash dividends to stockholders, to be paid in February. For each of the preceding transactions, post the effects of the transaction in the appropriate T-accounts. Beginning balances are provided. Cash 800 Notes Receivable 2,700 Beg. Bal. Beg. Bal. (a) End. Bal. 2,700 End. Bal. 800 Equipment 21,000 Notes Payable 2,000 Beg. Bal. Beg. Bal. End. Bal. 21,000 End. Bal. 2,000 Dividends Payable Common Stock 2,150 Beg. Bal. Beg. Bal. End. Bal. End. Bal. 2,150 Additional Paid-in Capital 1,100 Retained Earnings 19,250 Beg. Bal. Beg. Bal. End. Bal. 1,100 End. Bal. 19,250