Required: The following are the transactions of Spotlighter 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) Sample Borrowed 55,140 from a local bank on a note due in six months Recewed $5 830 cash from investors and issued common stock to them, Purchased $2.200 in equipment paying $800 cash and promising the rest on a note due in one year Paid $900 cash for supplies e Bought and received $1.300 of supplies on account Cash Liabilities 5.140 Notes Payable short-term Stockholders' Equity ib 5.140 e C . d - d