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 $2,200 in equipment, paying $800 cash and promising the rest on a note due in one year. d. Paid $900 cash for supplies. e. Bought and received $1,300 of supplies on account. Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero. Beg. Bal Cash Beg. Bal Supplies End. Bal. End. Bal. Equipment Accounts Payable Beg. Bal. Beg Bal End. Bal End. Bal. Notes Payable (short-term) Common Stock Beg. Bal Beg Bal