Following are the transactions of JonesSpa Corporation, for the month of January.

a$.$ Borrowed $$30,000$ from a local bank; the loan is due in $9$ months.

b$.$ Lent $$10,000$ to an affiliate; accepted a note due in one year.

c$.$ Sold to investors $100$ additional shares of stock with a par value of $$0\mathrm{.}10$ per share and a market price of $$5$ per share; received

cash.

d$.$ Purchased $$15,000$ of equipment, paying $$5,000$ cash and signing a note for the rest due in one year.

e$.$ Declared $$2,000$ 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.