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Following are the transactions of JonesSps Corporation, for the month of January. a. Borrewed $30,000 from a local bank, the loan is due in 9 months. b. Lent $10,000 to an affiliete, 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 $5 per shate; recewed cash. d. Purchased $15,000 of equipment, paying $5,000 cash and signing a note for the rest due in one year. e. Declared $2,000 in cash dividends to stocichoiders, to be poid in February. For each of the above transactions, indicate the accounts and amounts. A sample is provided. Note: Enter decreases to an element of the balance sheet with a minus sign