Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $26,500 from a local bank. b. Lent $7,100 to an affiliate; accepted a note due in one year. c. Sold to investors 100 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 $18,000 of equipment, paying $5,400 cash and signing a note for the rest due in one year. e. Declared $4,400 in cash dividends to stockholders, to be paid in February. For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided. Assets Stockholders' Equity 10 a. Cash b. Notes receivable Cash c. Equipment 26,500 7,100 150 18,000 Liabilities Notes payable Cash Notes payable Dividends payable Cash 26,500 5,400 12,600 4,400 7,100 Common stock Retained earnings -4,400