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

Borrowed $28,000 from a local bank; the loan is due in 9 months.

Lent $10,000 to an affiliate; accepted a note due in one year.

Sold to investors 80 additional shares of stock with a par value of $0.10 per share and a market price of $10 per share; received cash.

Purchased $33,000 of equipment, paying $4,500 cash and signing a note for the rest due in one year.

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.