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 $$10,000$ to an affiliate;

accepted a note due in one

year.

c$.$ Sold to investors $100$

additional shares of stock with

a par value of $$0\mathrm{.}10$ per share

and a market price of $$5$ per

share; received cash.

d$.$ Purchased $$15,000$ of

equipment, paying $$5,000$

cash and signing a note for

the rest due in one year.

e$.$ Declared $$2,000$ 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.