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 $3,940 from a local bank on a note due in six months b. Received $4,630 cash from investors and issued common stock to them. c. Purchased 51,000 in equipment, paying $200 cash and promising the rest on a note due in one year d. Pald $300 cash for supplies. e. Bought and recelved $700 of supplies on account Antes Stockholders Equity 9 Ch Libintas Notes Payable (short-term) 3,940 3.940 d Accounts Payable