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: b Beg. ball 55, 090 Equipment Notes Payable Beg. bal. 16,908 Beg. bal. 4, 809 Dividends Payable Common Stock Beg. ball 0 Beg. bal. 19,900 Additional Paid-in Capital Retained Earnings Beg. bal. 21, 009 Beg. bal. 46, 000 Prepare a trial balance for JonesSpa Corporation, as of January 31. JONES SPA CORPORATION Trial Balance January 31 Debit Credit Cash Total