The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $4,140 from a local bank on a note due in six months. b. Received $4,830 cash from investors and issued common stock to them. c. Purchased $1,400 in equipment, paying $400 cash and promising the rest on a note due in one year. d. Paid $500 cash for supplies. e. Bought and received $900 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 Ending Balance Notes Payable (short-term) Debit Common Stock Credit Debit Credit Beginning Balance Beginning Balance Ending Balance Ending Balance