Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $22,500 from a local bank; the loan is due in 9 months. b. Lent $8,200 to an affiliate; accepted a note due in one year. c. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash. d. Purchased $15,500 of equipment, paying $4,100 cash and signing a note for the rest due in one year. e. Declared $3,800 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