Required: The following are the transactions of Spotighter, Incorporated, for the month of January. For each transaction, 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 $4,040 from a local banik on a note due in six months. b. Received $4730 cash from investors and issued common stock to them. c. Purchased $1,100 in equipment, paying $250 cash and premising the rest on a note due in one year. d. Paid $350 cash for supplies e. Bought and received $750 of supplies on account