Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $25,000 from a local bank. b. Lent $9,000 to an affiliate; accepted a note due in one year, c. Sold to investors 60 additional shares of stock with a par value of $0.10 per share and a market price of $10 per share; received cash. d. Purchased $19,000 of equipment, paying $4,100 cash and signing a note for the rest due in one year. e. Declared $1,400 in cash dividends to stockholders, to be paid in February es For each of the preceding transactions, post the effects of the transaction in the appropriate T-accounts. Beginning balances are provided. Beg Bal Cash 1.100 25,000 Beg Bal [(b) Notes Receivable 2.800 9,000 (a) 4.100) 9,000 (6) End. Bal 11.800 End Bal 13,000 Notes Payable Beg. Bal Equipment 18,000 19,000 Beg Bal d) 2,800 25.000a) 14.900 (0) End, Bal 37,000 End. Bal 42.700 Dividends Payable Common Stock Beg. Bal Beg Bal 0 1,400 (e) 2,500 6fc) End. Bal 1,400 End. Bal 2.506 Additional Paid in Capital 900 Beg Bal Beg Bal Retained Earnings 15.700 1.400 594) End. Bal 1,494 End Bal 14,300