Following are the transactions of xxxl Inc., for the month of January. a. Borrowed $23,500 from a local bank. b. Lent $12,000 to an affiliate; accepted a note due in one year. C. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash. Purchased $15,000 of equipment, paying $4,300 cash and signing a note for the rest due in one year Declared and paid $1,800 in dividends to stockholders. d. e. For each of the preceding transactions, record the effects of the transaction in the appropriate T accounts and determine ending account balances. Beginning balances are provided. Following are the transactions of xxxl Inc., for the month of January. a. Borrowed $23,500 from a local bank. b. Lent $12,000 to an affiliate; accepted a note due in one year. C. Sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $25 per share; received cash. Purchased $15,000 of equipment, paying $4,300 cash and signing a note for the rest due in one year Declared and paid $1,800 in dividends to stockholders. d. e. For each of the preceding transactions, record the effects of the transaction in the appropriate T accounts and determine ending account balances. Beginning balances are provided