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Following are the transactions of JonesSpa Corporation, for the month of January. The effect of these transactions is not included in the begininng balances shown. a. Borrowed $30,000 from a local bank, the loan is due in 9 months. b. Lent $10,000 to an affiliate; accepted a note due in one yeat. c. Sold to investors 100 additional shares of stock with a par value of $0,10 per shate 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 due in one yoat. e. Declared $2,000 in cash dividends to stockholders, to be paid in February. Prepare a balance sheet for JonesSpa Corporation, as of January 31