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 Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero. Cash 0 Beg. Bal. 0 Beg. Bal. d. Supplies 0 800 1,200 4,440 5,130 700C 800 d. fo End. Bal. 8,070 End. Bal. 2,000 Cash Supplies 0 Beg. Bal 0 0 Beg. Bal. d. a. 700C 4,440 5,130 800 1,200 fb. 800 d. e. End. Bal. 8,070 End. Bal. 2,000 Accounts Payable Beg. Bal Equipment 0 2,000 Beg Bal 0 C 1,200 End. Bal. 2,000 End, Bal 1,200 Beg. Bal. Bog. Bal. Notes Payable (short-term) 0 4.440 a. 1,300 Common Stock 0 5,130 b. Equipment Accounts Payable 0 Beg. Bal. Beg Bal C. 2,000 1,200 End. Bal. 2,000 End, Bal 1,200 Common Stock Beg Bal. Beg. Bal. 0 Notes Payable (short-term) 0 0 4,440 a 1,300 5,1300 End. Bal. 5,740 End. Bal 5,130