Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $27,500 from a local bank. b. Lent $8,000 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 $5 per share; received cash. d. Purchased $16,000 of equipment, paying $5,500 cash and signing a note for the rest due in one year. e. Declared $1,200 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. Cash Notes Receivable 1,400 Beg. Bal. Beg. Bal. End. Bal. End. Bal. Notes Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Beg. Bal. Beg. Bal. End. Bal. End. Bal. 1,200 Equipment 16,000 Dividends Payable Additional Paid-in Capital 0 800 2,800 2,750 12,250