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 $5,040 from a local bank on a note due in six months. b. Recelved $5,730 cash from investors anci 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 received $1,250 of supplies on account