The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $4,340 from a local bank on a note due in six months. b. Received $5,030 cash from investors and issued common stock to them. c Purchased $1,800 in equipment, paying $600 cash and promising the rest on a note due in one year. d. Paid $700 cash for supplies. e. Bought and received $1,100 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 Supplies Debit Credit Credit Beginning Balance Debit Beginning Balance d. C. a. . b. Ending Balance Ending Balance Equipment Accounts Payable Credit Debit Credit Debit Beginning Balance Beginning Balance C. e. Ending Balance Ending Balance Common Stock Notes Payable (short-term) Debit Beginning Balance Credit Credit Debit Beginning Balance a. b. Ending Balance Ending Balance