Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $22,000 from a local bank. b. Lent $11,000 to an affiliate; accepted a note due in one year. c. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $15 per share; received cash. d. Purchased $23,000 of equipment, paying $5,000 cash and signing a note for the rest due in one year. e. Declared $1,900 in cash dividends to stockholders, to be paid in February. For each of the preceding transactions, post the effects of the transaction in the appropriate T-accounts. Beginning balances are provided. Cash 1,100 Notes Receivable 1,700 Beg. Bal. Beg. Bal. End. Bal. End. Bal. Notes Payable Equipment 16,000 Beg. Bal. Beg. Bal. 1,200 End. Bal. End. Bal. Additional Paid-in Capital 1,100 Retained Earnings 14,300 Beg. Bal. Beg. Bal. End. Bal. End. Bal