Following are the transactions of JonesSpa Corporation, for the month of January.

1. Borrowed $28,000 from a local bank.

2. Lent $9,000 to an affiliate; accepted a note due in one year.

3. Sold to investors 110 additional shares of stock with a par value of $0.10 per share and a market price of $20 per share; received cash.

4. Purchased $18,000 of equipment, paying $5,200 cash and signing a note for the rest due in one year.

5. Declared $1,900 in cash dividends to stockholders, to be paid in February.

I feel like I have everything but when I "check my work" it says answer is not complete. What am I missing?? Everything listed on screen is correct.

For each of the preceding transactions, post the effects of the transaction in the appropriate T-accounts. Beginning balances are provided. Beg. Bal. (a) (c) Cash 800 28,000 2,200 Beg. Bal. (b) Notes Receivable 1,500 9,000 9,000 (6) 5,200 (d) End. Bal. 10,500 End. Bal. 16,800 Notes Payable Equipment 18,000 Beg. Bal. Beg. Bal 2,400 28,000 (a) 12,800 (d) End. Bal. 18,000 End. Bal. 43,200 Dividends Payable Common Stock Beg. Bal. Beg. Bal. 2,800 0 1,900(e) 11(c) End. Bal. 1,900 End. Bal. 2,811 Beg. Bal. Additional Paid-in Capital 900 2,189 (c) Beg. Bal. Retained Earnings 14,200 1,900 End. Bal. 3,089 End. Bal. 12,300