The following are the transactions of Spotighter, Incorporated, for the month of January. a. Borrowed $3,940 from a local bank on a note due in six months. b. Recelved $4,630 cash from Investors and issued common stock to them. c. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year. d. Paid $300 cash for supplies. e. Bought and recelved $700 of supplies on account. Required: Prepare a classified balance sheet for Spotlighter, Incorporated, as of January 31