One of these is incorrect

Following are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $19,000 from a local bank; the loan is due in 9 months. b. Lent $14,500 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 $10 per share; received cash. d. Purchased $27,000 of equipment, paying $13,200 cash and signing a note for the rest due in one year. e. Declared $5,700 in cash dividends to stockholders, to be paid in February. Prepare the journal entry to record each of the above transactions for the month of January. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field