Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $21,000 from a local bank; the loan is due in 9 months. b. Lent $9,000 to an affiliate; accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $20 per share; received cash. d. Purchased $18,000 of equipment, paying $6,900 cash and signing a note for the rest due in one year. e. Declared $11,900 in cash dividends to stockholders, to be paid in February. Prepare the journal entry to record each of the above transactions for the month of January. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet 1 2 3 4 5 Record the receipt of the bank loan of $21,000. Note: Enter debits before credits. Transaction a General Journal Debit Credit >