Following are the transactions of Laser MD Med Spa, for the month of January. The effect of these transactions is not included in the

beginning balances shown.

a$.$ Borrowed $$31,200$ from a local bank; the loan is due in $9$ months.

b$.$ Lent $$11,200$ to an affiliate; accepted a note due in one year.

c$.$ Sold to investors $100$ additional shares of stock with a par value of $$0\mathrm{.}10$ per share and a market price of $$6$ per share; received

cash.

d$.$ Purchased $$21,000$ of equipment, paying $$8,000$ cash and signing a note for the rest due in one year.

e$.$ Declared $$3,200$ in cash dividends to stockholders, to be paid in February.

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