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M2-5 (Static) Determining Financial Statement Effects of Several Transactions LO2-3 Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $30,000 from a local bank. b. Lent $10,000 to an affiliate; 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 share; received 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 stockholders, to be paid in February. For each of the above transactions of JonesSpa Corporation, for the month of January, indicate the accounts, the amounts, and the direction of the effects (+ for increase and for decrease) on the accounting equation. A sample is provided. Assets Liabilities Stockholders' Equity a. Cash Notes payable 30,000 30,000 10,000 b. Notes receivable c. d