Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $22,000 from a local bank; the loan is due in 9 months. b. Lent $14,400 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 $25 per share; received cash. d. Purchased $15,000 of equipment, paying $7,200 cash and signing a note for the rest due in one year. e. Declared $6,100 in cash dividends to stockholders, to be paid in February. Prepare the journal entry to record each of the above transactions for the month of January. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list EX > 1 Record the receipt of the bank loan of $22,000. 2 Record the $14,400 loan to an affiliate and the acceptance of a note due in one year. 3 Record the sale of 80 additional shares with a par value $0.10 per share and a market price of $25 per share. 4 Record the $15,000 purchase of equipment with $7,200 cash and the rest on note due in one year. 5 Record the declaration of $6,100 in cash dividends to the stockholders. Credit