The following are the transactions of Spotlighter, Inc., for the month of January. Borrowed $4,640 from a local bank on a note due in six months. Received $5,330 cash from investors and issued common stock to them. Purchased $2,400 in equipment, paying $900 cash and promising the rest on a note due in one year. Paid $1,000 cash for supplies. Bought and received $1,400 of supplies on account. Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero.