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