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 $4,240 from a local bank on a note due in six months. b. Recelved $4,930 cash from investors and issued common stock to them. c. Purchased $1,300 in equipment, paying $350 cash and promising the rest on a note due in one year. d. Paid $450 cash for supplies. e. Bought and recelved $850 of supplies on account