For each of the following transactions of Spotlighter Inc. for the month of January 2013 indicate the accounts amounts and direction of the effects on the accounting equation. a. Borrowed $3,940 from a local bank on a note due in six months. b.Recieved $4,630 cash from investors and issued stock to them. c. Purchased $1,000 in equipment paying $200 cash and promosing the rest on a note due in one year. d.Paid $300 for supplies. e. Bought and recieved $700 of supplies on account. For each of the transactions write the journal entry and for each transaction post the effects to the appropriate T-accounts and determine ending account balances.