M2-11 (Static) Preparing a Trial Balance [LO2-5] Following are the transactions of JonesSpa Corporation, for the month of January. The effect of these transactions is not inclyded in the begining balances shown. a. Borrowed $30,000 from a local bank, the loan is due in 9 months. b. Lent $10,000 to an afiliate; accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a por 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 yeac. e. Declared $2,000 in cash dividends to stockholders, to be paid in February. Orenare a trial halance for Jgnes 50 Corporation, as of January 31