following are the transactions of jonesspa corporation, for the month of january. borrowed $24,000 from a local bank; the loan is due in 9 months. lent $7,300 to an affiliate; accepted a note due in one year. sold to investors 70 additional shares of stock with a par value of $0.10 per share and a market price of $20 per share; received cash. purchased $22,500 of equipment, paying $5,800 cash and signing a note for the rest due in one year. declared $3,500 in cash dividends to stockholders, to be paid in february.