The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $4,490 from a local bank on a note due in six months. b. Received $5,180 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. Required: Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero