For each of the following transactions of spotlighter, inc., for the month of january, 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 months. b. received $4,630 cash from investors and issued common stock to them. c. purchased $1000 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 received $700 of supplies on account.

Accounting equation is as follows:

        Assets               =               Liabilities                +       Stockholder's equity

(a) Cash  $3,940                Notes payable  $3940

(b) Cash  $4,630                                                             Common stock  $4,630

(c) Equipment $1,000

     Cash (-$200)               Notes payable(ST) $800

(d) Supplies $300

      Cash (-$300)

(e) Supplies $700             Accounts payable $700

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