$[$The following information applies to the questions displayed below.$]$

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 $$1,200$ in equipment, paying $$300$ cash and promising the rest on a note due in one year.

d$.$ Paid $$400$ cash for supplies.

e$.$ Bought and received $$800$ of supplies on account.

$$equired:

$=$or each transaction, indicate the accounts, amounts, and direction of the effects on the accounting equation. A sample is provided.

Vote: Enter any decreases to account balances with a minus sign.

$\backslash$table$[[,$Assets,$\backslash$table$[[\backslash$table$[[=$