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. Borrowed $4, 540 from a local bank on a note due in six months. b. Received $5, 230 cash from investors and issued common stock to them. c. Purchased $1, 600 in equipment, paying $500 cash and promising the rest on a note due in one year. d. a Paid $600 cash for supplies. e. Bought and received $1,000 of supplies on account.