Journal entry worksheet Record the $26,000 purchase of equipment with $5,100 cash and the rest on a note due in one year. Note: Enter debits before credits. Journal entry worksheet 5 Record the $13,500 loan to an affiliate and the acceptance of a note due in one year. Note: Enter debits before credits. Journal entry worksheet Record the sale of 60 additional shares with a par value $0.10 per share and a market price of $20 per share. Note: Enter debits before credits. Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $25,000 from a local bank; the loan is due in 9 months. b. Lent $13,500 to an affiliate; occepted a note due in one year. c. Sold to investors 60 additional shares of stock with a par value of $0.10 per share and a market price of $20 per share; recelved cash. d. Purchased $26,000 of equipment, paying $5,100 cash and signing a note for the rest due in one year. e. Declared $10,000 in cash dividends to stockhoiders, to be paid in February. Prepare the journal entry to record each of the above transactions for the month of Jonuary. Note: If no entry is required for a transaction/event, select "No joumal entry required" in the first account field. Journal entry worksheet 345 Record the receipt of the bank loan of $25,000. Nate: Enter dobits before crests. Journal entry worksheet Record the declaration of $10,000 in cash dividends to the stockholders. Note: Enter debits before credits