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 $31,800 from a local bank. b. Lent $11,800 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 $24,000 of equipment, paying $9,500 cash and signing a note for the rest due in one year. e. Declared $3,800 in cash dividends to stockholders, to be paid in February. Cash 9,900 Notes Receivable 28,000 Beg. bal. Beg. bal. Notes Payable Equipment 16,000 Beg. bal. Beg. bal. 3,900 Common Stock Dividends Payable Beg. bal. 0 Beg. bal. 10,000 Additional Paid-in Capital Beg. bal. 12,000 Retained Earnings Beg. bal. 28,000 Prepare a balance sheet for JonesSpa Corporation, as of January 31