The following are the transactions of Spotlighter, Inc., for the month of January: a. Borrowed $4,440 from a local bank on a note due in six months. b. Received $5,130 cash from investors and issued common stock to them. c. Purchased $2,000 in equipment, paying $700 cash and promising the rest on a note due in one year. d. Paid $800 cash for supplies. e. Bought and received $1,200 of supplies on account. Prepare journal entries for each transaction.