For each of the following transactions of Spotighter, Inc., ,for the month of January, indicate t amounts, and direction of the efects on the accounting equation. A sample is provided. (Enter any decreases to account balances with a minus sign.) he accounts a. (Sampie) Borrowed $4,140 from a local bank on a note due in six months. b. Received $4,830 cash from investors and issued common stock to them c. Purchased $1,200 in equipment, paying $300 cash and promising the rest on a note due in one year d. Paid $400 cash for supplies e. Bought and received $800 of supplies on account Liabilities | Cash 4,140 Notes Payable (short-term) 4,140