Following are the transactions of JonesSpa Corporation, for the month of January. The effect of these transactions is not included in the begininng balances shown. a. Borrowed $33,600 from a local bank. b. Lent $13.600 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 $6 per share; received cash. d. Purchased $33.000 of equipment paying $14,000 cash and signing a note for the rest due in one year. e. Declared $5,600 in cash dividends to stockholders. to be paid in February Cash Notes Receivable Beg. bal. 18,908 Beg. bal. 55,090 Equipment Notes Payable Beg. bal. 16,900 Beg. bal. 4, 800 Dividends Payable Common Stock Beg. bal. e Beg. bal. 19,090 Additional Paid-in Capital Retained Earnings Beg. bal. 21,090 Beg. bal. 46,090 Prepare a trial balance for JonesSpa Corporation, as of January 31. JONES SPA CORPORATION Trial Balance January 31 Debit Credit Total 0