Following are the transactions of JonesSpa Corporation, for the month of January. The effect of these transactions is not included in the begininng balances shown. Borrowed $34,000 from a local bank; the loan is due in 9 months. Lent $14,000 to an affiliate; accepted a note due in one year. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $6 per share; received cash. Purchased $35,000 of equipment, paying $15,000 cash and signing a note for the rest due in one year. Declared $6,000 in cash dividends to stockholders, to be paid in February. Prepare a trial balance for JonesSpa Corporation, as of January 31.