The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $4,190 from a local bank on a note due in six months. b. Received $4,880 cash from investors and issued common stock to them. c. Purchased $1,500 in equipment, paying $450 cash and promising the rest on a note due in one year. d. Paid $550 cash for supplies. e. Bought and received $950 of supplies on account. Required: Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero. Cash Debit Beginning Balance Ending Balance Supplies Credit Debit Beginning Balance Ending Balance Credit Equipment Accounts Payable Debit Credit Debit Credit Beginning Balance Beginning Balance Ending Balance Notes Payable (short-term) Debit Beginning Balance Ending Balance Common Stock Credit Debit Credit Beginning Balance