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 $5,540 from a local bank on a note due in six months.
b.	Received $6,230 cash from investors and issued common stock to them.
c.	Purchased $2,600 in equipment, paying $1,000 cash and promising the rest on a note due in one year.
d.	Paid $1,100 cash for supplies.
e.	Bought and received $1,500 of supplies on account.

	Assets		=	Liabilities		+	Stockholders' Equity
a.	Cash	5,540		Notes Payable (short-term)	5,540
b.
c.
d.
e.