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The following are the transactions of Spotlighter, Inc., for the month of January a. 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 $1000 in equipment, paying $200 cash and promising the rest on a note due in one year. d. Paid $300 cash for supplies. e. Bought and received $700 of supplies on account. Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero. Supplies Beg. Bal. Cash op 3,940 4,630 Beg. Balo [ b. 200 C. 300 d. 300 700 End. Bal. 8,070 End. Bal. 1,000 Equipment Accounts Payable Beg. Bal. Beg. Bal 1,000 End. Bal. 1,000 End. Bal. Notes Payable (short-term) Common Stock Beg. Bal. Beg. Bal. End. Bal. 800 End. Bal