Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $17,000 from a local bank. b. Lent $6,800 to an affiliate; accepted a note due in one year. c. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $5 per share; red cash. d. Purchased $21,000 of equipment, paying $7,200 cash and signing a note for the rest due in one year. e. Declared $6,400 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.) No 1 Transaction a Cash Notes payable 2 b Notes receivable Notes receivable Answer is not complete. General Journal Debit Credit 17,000 17,000 6,800 6,800