For each of the following transactions of Spotlighter, Inc., for the month of January, indicate the accounts, amounts, and direction of the effects on the accounting equation. A sample is provided. (Enter any decreases to account balances with a minus sign.) a. (Sample) 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. Assets iabilities Stockholders Equity a. Cash 4,140 Notes Payable (short-term) 4,140 4,830 400 1,200 400 Stock 4,830 quipment otes Payable (short-term) 800 d. 800 Accounts Payable 800 The following are the transactions of Spotlghter, Inc. .for the month of January. a Borrowed $4,240 from a local bank on a note due In sltx months. b. Recelved $4,930 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. Pald $600 cash for supplies. e. Bought and receved $1,000 of supplies on account Post the effects to the approprlate T-accounts and determine ending account balances. Show a beginning balance of zerd. Beg. Bal. Beg. Bal. 4240 4,930 600 End. Bal 8.070 End. Bal Payable Beg. Bal Beg. Bal End. Bal. End. Bal Notes Payable (short-term) Stock Beg. Bal. Beg. Bal. End. Bal End. Bal