Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $21,500 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 60 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash. d. Purchased $21,000 of equipment, paying $4,100 cash and signing a note for the rest due in one year. e. Declared $4,400 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. e. e. Assets Liabilities 21,500 Notes payable Stockholders' Equity 21,500+ +