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The following are the transactions of Spotighter, Incorporated, for the month of January. a. Borrowed $4,490 from a local bank on a note due in six months. b. Recelved $5,180 cash from investors and issued common stock to them c. Purchased $2.100 in equipment, paying $750 cash and promising the rest on a note due in one year d. Paid $850 cash for supplies e. Bought and recelved $1.250 of supplies on account Required: Prepare journal entries for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)