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 $5,340 from a local bank on a note due in six months.
b. Received $6,030 cash from investors and issued common stock to them.
c. Purchased $2,400 in equipment, paying $900 cash and promising the rest on a note due in one year.
d. Paid $1,000 cash for supplies.
e. Bought and received $1,400 of supplies on account.