Amazon.com, Inc., headquartered in Seattle, WA, started its electronic commerce business in 1995 and expanded rapidly. The following transactions occurred during a recent year (dollars in millions):
a. Issued stock for $6 cash (example).
b. Purchased equipment costing $6,320, paying $4,893 in cash and charging the rest on account.
c. Paid $513 in principal and $91 in interest expense on long-term debt
d. Earned $88,988 in sales revenue; collected $87,949 in cash with the customers owing the rest on account.
e. Incurred $10,766 in shipping expenses, all on credit.
f. Paid $28,241 cash on accounts owed to suppliers.
g. Incurred $4,332 in marketing expenses; paid cash.
h. Collected $620 in cash from customers paying on account.
i. Borrowed $6,359 in cash as long-term debt.
j. Used inventory costing $62,752 when sold to customers.
k. Paid $177 in income tax recorded as an expense in the prior year.
Required:
For each of the transactions, complete the tabulation, indicating the effect (+ for increase and - for decrease) of each transaction. (Remember that A = L + SE; R - E = NI; and NI affects SE through Retained Earnings.) Write NE if there is no effect. The first transaction is provided as an example.

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BALANCE SHEET INCOME STATEMENT Stockholders Assets Liabilities Eqity Revenues Expenses Net Income (a) (example)+6 NE +6 NE NE NE