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 $5,940 from a local bank on a note due in six months b Received $6,630 cash from investors and issued common stock to them. c. Purchased $3,000 in equipment, paying $1,200 cash and promising the rest on a note due in one year d Paid $1,300 cash for supplies e. Bought and received $1,700 of supplies on account Assets Liabilities Stockholders' Equity a. Cash b. C. 5,940 Notes Payable (short-term) 5,940