ces The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $5,440 from a local bank on a note due in six months. b. Received $6,130 cash from investors and issued common stock to them. c. Purchased $2,500 in equipment, paying $950 cash and promising the rest on a note due in one year. d. Paid $1,050 cash for supplies. e. Bought and received $1,450 of supplies on account. Required: Prepare a classified balance sheet for Spotlighter, Incorporated, as of January 31.