The following are the transactions of Spotlighter, Inc., for the month of January. a. Borrowed $4,540 from a local bank on a note due in six months. b. Received $5,230 cash from investors and issued common stock to them. c. Purchased $1,600 in equipment, paying $500 cash and promising the rest on a note due in one year. d. Paid $600 cash for supplies. e. Bought and received $1,000 of supplies on account. Prepare a classified balance sheet for Spotlighter, Inc., as of January 31. SPOTLIGHTER INC.. Balance Sheet