The following are the transactions of Spotlighter Inc. for the month of January 2010:
Borrowed $3,940 from a local bank on a note due in six months.
Received $4,630 cash from investors and issued stock to them.
Purchased $920 in equipment, paying $190 cash and promising the rest on a note due in one year.
Paid $372 cash for supplies.
Bought $700 of supplies on account.
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