The following are the transactions of Spotlighter, Inc., for the month of January: a. Borrowed $4,890 from a local bank on a note due in six months. b. Received $5,580 cash from investors and issued common stock to them. c. Purchased $2,900 in equipment, paying $1,150 cash and promising the rest on a note due in one year. d. Paid $1,250 cash for supplies. e. Bought and received $1,650 of supplies on Account. Post the effects to the appropriate T -accounts and determine ending account balances. Show a beginning balance of zero.