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 stx months. b. Recelved $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. Pald $1,050 cash for supplies. e Bought and recelved $1,450 of supplies on account. Assets Liabilities Stockholders' Equity a. Cash 5,440Notes Payable (short-term) 5,440 b. d. e