Following are the transactions the begininng balances shown. JonesSpa Corporation, for the month of January. The effect of these transactions is not included in a. Borrowed $32,200 from a local bank. b. Lent $12,200 to an affiliate; accepted a note due in one year. C. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $6 per share; received cash. d. Purchased $26,000 of equipment, paying $10,500 cash and signing a note for the rest due in one year. e. Declared $4,200 in cash dividends to stockholders, to be paid in February. Cash Beg. bal. 11,900 Notes Receivable Beg. bal. 34,000 Equipment Beg. bal. 16,200 Notes Payable Beg. bal. 4,100 Dividends Payable Common Stock Beg. bal. 12,000 Beg. bal. O Additional Paid-in Capital Beg. bal. 14,000 Retained Earnings Beg. bal. 32,000 Prepare a trial balance for JonesSpa Corporation, as of January 31