For each of the following transactions of Spotighter, Inc., for the month of January, indicate the accounts amounts, and direction of the effects on the accounting equation. A sample is provided. (Enter decreases to account balances with a minus sign a. (Sample) Borrowed $4,540 from a local bank on a note due in six months b. Received $5,230 cash from investors and issued common stock to them c. Purchased $1,600 in equipment, paying $500 cash and promising the rest on a note due in one year d. Paid $600 cash for supplies e. Bought and received $1,000 of supplies on account Assets a Cash 4Noes Poyable (short-term)