Following ase the tranesctions of JonesSpa Corporation, for the month of January. a. Borrowed $30000 from local bank the loan is due in 9 months. b. Lent 510000 to an attilate, accepted a note due in one year. c. Sold to irvestors 100 additionai shares of stock with a par value of $0.10 per share and a market price of $5 per share; received cash. d. Purchased 515000 of equipment, paying $5,000 cast and signing a note for the rest due in one year. e. Dectsed $2.000 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