Required: The following are the transactions of Spotightef, incorporated, for the month of January. For each transaction, indicate the accounts. amounts, and direction of the effects on the occounting equakion. A sample is provided. (Enter any decreases to account balances with a minus siga.) a. (Sample) Borrowed $5,140 from a local bank on a note due in six months. b. Recewed \$5, 830 cash from iavestors and issued common stock to them c. Purchased $2.200 in equpment, paying $800 cash and promising the rest on a note due in one year. d. Paid 5900 cash for supplees. e. Bought and receved $1,300 of supplies on account. Required: The following are the transactions of Spotightef, incorporated, for the month of January. For each transaction, indicate the accounts. amounts, and direction of the effects on the occounting equakion. A sample is provided. (Enter any decreases to account balances with a minus siga.) a. (Sample) Borrowed $5,140 from a local bank on a note due in six months. b. Recewed \$5, 830 cash from iavestors and issued common stock to them c. Purchased $2.200 in equpment, paying $800 cash and promising the rest on a note due in one year. d. Paid 5900 cash for supplees. e. Bought and receved $1,300 of supplies on account