The following are the transactions of Spotlighter, Inc., for the month of January a Borrowed $3,940 from a local bank on a note due in six months b. Received $4,630 cash from investors and issued common stock to them. c. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year. d. Paid $300 cash for supplies e. Bought and received $700 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.)