M2-10 (Algo) Completing T-Accounts [LO2-4] Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $27,000 from a local bank; the loan is due in 9 months. b. Lent $12,000 to an affiliate; accepted a note due in one year. c. Sold to investors 80 additional shares of stock with a par value of $0.10 per share and a market price of $30 per share; received cash. d. Purchased $17,000 of equipment, paying $5,400 cash and signing a note for the rest due in one year. e. Declared $1,200 in cash dividends to stockholders, to be paid in February. For each of the preceding transactions, post the effects of the transaction in the appropriate T-accounts. Beginning balances are provided