Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $28,000 from a local bank. b. Lent $9,000 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 $20 per share; received cash. d. Purchased $35,000 of equipment, paying $5,500 cash and signing a note for the rest due in one year. e. Declared $1,100 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 Notes Receivable 1,200 Beg. Bal. 1,000 Beg. Bal. End. Bal. 1,200 End. Bal. 1,000 Notes Payable Equipment 18,000 Beg. Bal. Beg. Bal. 1,100 End. Bal. 18,000 End. Bal. 1,100 Dividends Payable Common Stock Beg. Bal. 0 Beg. Bal. 2,800 End. Bal. End. Bal. 2,800 Additional Paid-in Capital 900 Retained Earnings 15,400 Beg. Bal. Beg. Bal. End. Bal. 900 End. Bal. 15,400