Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $23,500 from a local bank; the loan is due in 9 months. b. Lent $7,300 to an affiliate; accepted a note due in one year. c. Sold to investors 80 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 $15,500 of equipment, paying $5,800 cash and signing a note for the rest due in one year. e. Declared $3,000 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. Note: Enter decreases to an element of the balance sheet with a minus sign. a. Cash b. Notes receivable b. c. Cash C. DOGGO d. Equipment d. Cash e. e. Assets 23,500 7,300 = 2,000 = Liabilities Notes payable Cash 15,500 Notes payable 23,500+ 7,300 + + Stockholders' Equity + Common stock +Additional paid-in-capital 9,700+ + 5,800 = = Dividends payable 3,000 +Retained earnings + 80