Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $28,500 from a local bank. b. Lent $8,000 to an affiliate; accepted a note due in one year. c. Sold to investors 80 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 $20,000 of equipment, paying $5,100 cash and signing a note for the rest due in one year. e. Declared $2,000 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 1,000 Notes Receivable 1,400 Beg. Bal. Beg. Bal. (a) 28,500 End. Bal. 1,400 End. Bal. 29,500 Notes Payable Equipment 19,000 Beg. Bal. Beg. Bal. 1,600 End. Bal. 19,000 End. Bal. 1,600 Notes Payable Equipment 19,000 Beg. Bal. Beg. Bal. 1,600 End. Bal. 19,000 End. Bal. 1,600 Dividends Payable Common Stock Beg. Bal. 0 Beg. Bal. 2,850 End. Bal. End. Bal. 2,850 Additional Paid-in Capital 800 Retained Earnings 16,150 Beg. Bal. Beg. Bal. End. Bal. 800 End. Bal. 16,150