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

Borrowed $29,000 from a local bank; the loan is due in 9 months.

Lent $7,600 to an affiliate; accepted a note due in one year.

Sold to investors 60 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash.

Purchased $23,000 of equipment, paying $4,100 cash and signing a note for the rest due in one year.

Declared $3,200 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.