The following ore the transactions of Spotlighter, Incorporated, for the month of January For each transaction, indicate the accounts, amounts, and direction of the effects on the accounting equation A sample is provided (Enter any decreases to account balances with a minus sign? A. (Sample) Borrowed $3,940 from a local bank on a note due in six manths: b. Recelved $4,630 cash from investors and issued common stock to them c. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year d. Paid $300 cash for supplies. e Bought and recelved $700 of supplies on account