Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $28,000 from a local bank. b. Lent $14,400 to an affiliate; accepted a note duelin 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 $15 per share; received cash. d. Purchased $26,000 of equipment, paying $13,600 cash and signing a note for the rest due in one year. e. Declared $8,500 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. (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 < 4 5 Record the $26,000 purchase of equipment with $13,600 cash and the rest on a note due in one year. Note: Enter debits before credits. Transaction General Journal Debit Credit >