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

a$.$ Borrowed $$4,040$ from a local bank on a note due in six months.

b$.$ Received $$4,730$ cash from investors and issued common stock to them.

c$.$ Purchased $$1,100$ in equipment, paying $$250$ cash and promising the rest on a note due in one year.

d$.$ Paid $$350$ cash for supplies.

e$.$ Bought and received $$750$ of supplies on account.

Required: $$

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