The following are the transactions of Spotlighter, Inc., for the month of January. a. Borrowed $4,140 from a local bank on a note due in six months. b. Received $4,830 cash from investors and issued common stock to them. c. Purchased $1,400 in equipment, paying $400 cash and promising the rest on a note due in one year. d. Paid $500 cash for supplies. e. Bought and received $900 of supplies on account. Prepare journal entries for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 345 Borrowed $4,140 from a local bank on a note due in six months. Record the transaction. Note: Enter debits before credits. Transaction a General Journal Debit Credit Record entry Clear entry View general journal >