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.)

1. (Sample) Borrowed $3,940 from a local bank on a note due in six months.
2. Received $4,630 cash from investors and issued common stock to them.
3. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year.
4. Paid $300 cash for supplies.
5. Bought and received $700 of supplies on account.

	Assets		=	Liabilities		+	Stockholders' Equity
a.	Cash	3,940		Notes Payable (short-term)	3,940
b.
c.
d.