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 minus sign.) a. (Sample) Borrowed $5,240 from a local bank on a Note due in six months. b. Received $5,930 cash from investors and issued common stock to them. c. Purchased $2,300 in Equipment, paying $850 cash and promising the rest on a Note due in one year. d. Paid &950 cash for Supplies. e. Bought and received $1,350 of Supplies on Account. Assets a. Cash b. c. d. e. Liabilities a. Notes Payable (short-term) $5,240 b. c. d. e. Stockholders Equity a. b. c. d. e.