Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $30,000 from a local bank, the loan is due in 9 months. b. Lent $8,900 to an affiliate; accepted a note due in one year. c. Sold to investors 50 additional shares of stock with a par value of $0.10 per share and a market price of $20 per share, received cash d. Purchased $20,500 of equipment, paying $5,100 cash and signing a note for the rest due in one year. e. Declared $2,800 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. a. Cash b. b. C C. d d. 0 e. Assets Liabilities Stockholders' Equity 30,000 Notes payable 30,000 =