Following are the transactions of JonesSpa Corporation, for the month of January a. Borrowed $30,000 from a local bank. b. Lent $10,000 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 $5 per share; received cash. d. Purchased $15,000 of equipment, paying $5,000 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. Notes Recolvable Cash 900 Beg. Bal. Beg. Bal 1,000 End. Bal. 1,000 End. Bal. 900 Beg. Bal. Equipment 15,100 Notes Payable Beg. Bal. 3,000 End. Bal. 15,100 End. Bal. 3,000 Dividends Payable Common Stock Beg. Bal. 0 Beg. Bal. 1,000 End. Bal. End. Bal. 1.000 Additional Paid in Capital 3,000 Retained Earnings 10,000 Beg. Bal. Beg. Bal. 10,000 End. Bal. 3,000 End. Bal