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Following are the transactions of JonesSpa Corporation, for the month of January a Borrowed $23,000 from a local bank b. Lent $7,300 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 $25 per share, received d Purchased $27,000 of equipment, paying $6,000 cash and signing a note for the rest due in one year. e Declared $2,800 in cash dividends to stockholders, to be paid in February cash. Prepare the journal entry to record each of the above transactions for the month of January. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the sale of 80 additional shares with a par value $0.10 per share and a market price of $25 per share. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet