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