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

A$.$ Borrowed $$4,540$ from a local bank on a note due in six months.

B$.$ Received $$5,230$ cash from investors and issued common stock to them.

C$.$ Purchased $$2,200$ in equipment, paying $$800$ cash and promising the rest on a note due in one year

D$.$ Paid $$900$ cash for supplies.

Bought and received $$1,300$ of supplies on account.

Required:

Post the effects to the appropriate T$-$accounts and determine ending account balances. Show a beginning balance of zero.

Between the first and last column $($Ending balance and beginning balance$)$ of each table, i only have the options A$,$ B$,$ C$,$ D or E$.$