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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 begining bolances shown. a. Barrowed $30,000 from a local bank; the loan is due in 9 months b. Lent $10,000 to an affaliate; accepled a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $0.10 per shere and a market price of $5 per share; recelved cash d. Purchased $15,000 of equipment, paying $5,000 cash and signing a note for the rest due in one yeat; e. Deciared $2,000 in cash dividends to stockholders, to be paid in February. Prepare a trial balance for JonesSpa Corporation, as of January 31