Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $24,000 from a local bank. b. Lent $7,700 to an affiliate; accepted a note due in one year. c. Sold to investors 90 additional shares of stock with a par value of $0.10 per share and a market price of $10 per share; received cash. d. Purchased $19,500 of equipment, paying $4,000 cash and signing a note for the rest due in one year. e. Declared $2,200 in cash dividends to stockholders, to be paid in February. For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the direction of the effects (+ for increase and for decrease) on the accounting equation. A sample is provided. Assets Stockholders' Equity a. Cash 24,000 24,000 Liabilities Notes payable Accounts payable Accounts receivable Accounts receivable b. Accounts payable Accounts payable c. Accounts receivable Accounts receivable d. Accrued liabilities payable Accrued liabilities payable e. Additional paid-in capital Additional paid-in capital