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 $32,200 from a local bank. b. Lent $12,200 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 $26.000 of equipment, paying $10.500 cash and signing a note for the rest due in one year. e. Declared $4.200 in cash dividends to stockholders, to be paid in February. Cash Notes Receivable Beg. bal. 11 ,980 Beg. bal. 34,900 Equipment Notes Payable Beg. bal. 16, 208 Beg. bal. 4, 100 Dividends Payable Common Stock Beg. bal. 0 Beg. bal. 12, 090 Additional Paid-in Capital Retained Earnings Beg. bal. 14,900 Beg. bal. 32,090 Prepare a balance sheet for JonesSpa Corporation, as of January 31. JONESSPA CORPORATION Balance Sheet Assets Liabilities Current assets: Current liabilities Cash Total current assets 0 Total current liabilities Stockholders' Equity Total stockholders' equity Total assets 0 Total liabilities & stockholders' equity $