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 $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. Assets Stockholders' Equity Liabilities Notes Payable (short-term) a. Cash 5,440 5,440 6,130 2,500 Notes Payable (short-term) Common Stock b. Cash c. Equipment Cash d. Supplies Cash e. Supplies (950) 1,050 (1,050) 1,450 Accounts Payable