The following are the transactions of Spotlighter, Inc., for the month of January:

a.	Borrowed $5,040 from a local bank on a note due in six months.
b.	Received $5,730 cash from investors and issued common stock to them.
c.	Purchased $2,100 in equipment, paying $750 cash and promising the rest on a note due in one year.
d.	Paid $850 cash for supplies.
e.	Bought and received $1,250 of supplies on account.

Prepare a classified balance sheet for Spotlighter, Inc., as of January 31.

SPOTLIGHTER INC Balance Sheet