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. a. Borrowed $32,600 from a local bank. b. Lent $12,600 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 $6 per share; received cash. d. Purchased $28,000 of equipment, paying $11,500 cash and signing a note for the rest due in one year. e. Declared $4,600 in cash dividends to stockholders, to be paid in February. Cash Notes Receivable 40,000 Beg. bal. 13,900 Beg. bal. Equipment Notes Payable Beg. bal. 16,400 4,300 Dividends Payable Common Stock Beg. bal. 0 Beg. bal. 14,000 Additional Paid-in Capital Retained Earnings Beg. bal. 16,000 Beg. bal. 36,000 Prepare a balance sheet for JonesSpa Corporation, as of January 31. JONESSPA CORPORATION Balance Sheet Assets Current assets: 0 0 0 Total current assets Total assets $ Liabilities Stockholders' Equity Current liabilities: 0 Total current liabilities Total stockholders' equity 0 Total liabilities & stockholders' equity Beg. bal. $