Following are the transactions of JonesSpa Corporation, for the month of January. Borrowed $21,000 from a local bank; the loan is due in 9 months. Lent $7,200 to an affiliate; accepted a note due in one year. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $30 per share; received cash. Purchased $24,000 of equipment, paying $5,300 cash and signing a note for the rest due in one year. Declared $4,400 in cash dividends to stockholders, to be paid in February