The following are the transactions of Spotlighter, Inc., 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. Post the effects to the appropriate T-accounts and determine ending account balances. Show a beginning balance of zero.