Following are the transactions of JonesSpa Corporation, for the month of January. The effect of these transactions is not included in the begininng balances shown.

1. Borrowed $31,600 from a local bank.
2. Lent $11,600 to an affiliate; accepted a note due in one year.
3. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $6 per share; received cash.
4. Purchased $23,000 of equipment, paying $9,000 cash and signing a note for the rest due in one year.
5. Declared $3,600 in cash dividends to stockholders, to be paid in February.Prepare a trial balance for JonesSpa Corporation, as of January 31.

Cash Beg. bal. 8,900 Notes Receivable Beg. bal. 25,000 Equipment Beg. bal. 15,900 Notes Payable Beg. bal. 3,800 Dividends Payable Common Stock Beg. bal. 0 Beg. bal. 9,000 Additional Paid-in Capital Beg. bal. 11,000 Retained Earnings Beg. bal. 26,000 JONESSPA CORPORATION Trial Balance January 31 Debit Credit Total