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Folowing are the transactions of JonesSpa Corporation, for the month of January. a. Borrowed $30,000 trom a local bank; the loan is due in 9 months. b. Lent $10,000 to an affilater accepted a note due in one year. c. Sold to investors 100 additional shares of stock with a par value of $0.10 per shate and a market price of $5 per share; recelved cash. d. Purchased $15,000 of equipment, paying $5,000 cash and signing a note for the rest due in one year. e. Declared \$2,000 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. Journal entry worksheet 2345 Record the receipt of the bask loan of $30,000