Following are the transactions of JonesSpa Corporation, for the month of January! a. Borrowed $24,500 from a local bank. 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 $15 per share; received cash. d. Purchased $21,000 of equipment, paying $4.200 cash and signing a note for the rest due in one year. e. Declared $2,800 in cash dividends to stockholders, to be paid in February. For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the rInt direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided. Assets Liabilities + Stockholders' Equity rences Cash 24,500 Notes payable 24,500