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

Borrowed $25,000 from a local bank; the loan is due in 9 months.

Lent $5,600 to an affiliate; accepted a note due in one year.

Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash.

Purchased $18,000 of equipment, paying $7,300 cash and signing a note for the rest due in one year.

Declared $7,900 in cash dividends to stockholders, to be paid in February.

Prepare the journal entry to record each of the above transactions for the month of January.