For each of the following transactions of JonesSpa Corporation, for the month of January, identify each as an investing activity or financing activity on the statement of cash flows for January. (If the activity does not affect the statement of cash flows, select No Effect.) a. Borrowed $30,000 from a local bank b. Lent $10,000 to an affiliate; accepted a note due in one year Sold to investors 100 additional shares of stock with a par value of $0 10 per share and a market price of $5 per share; received cash. d. Purchased $15,000 of equipment, paying $5,000 cash and signing a note for the rest duo in one year. Declared $2,000 in cash dividends to stockholders, to be paid in February c