Barnes \& Noble Inc. revolutionized bookselling by making its stores public spaces and community institutions where customers may browse, find a book, relax over a cup of coffee, talk with authors, and join discussion groups. Today it is fighting increasing competition not only from traditional sources but also from online booksellers. Presented here is a recent income statement (in millions).

Required:
Assume that the following hypothetical additional transactions occurred during the fiscal year:

(a) recorded and received interest income of \(\$ 14\),

(b) purchased \(\$ 95\) of additional inventory on open account,

(c) recorded and paid additional advertising expense of \(\$ 19\), and

(d) issued additional common shares for \(\$ 90\) cash.
Complete the following tabulation, indicating the sign of the effect of each additional transaction ( + for increase, - for decrease, and NE for no effect). Assume that the company's return on assets is less than 1 prior to these transactions. Consider each item independently and ignore income taxes.

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Net sales Cost of sales $5,121 3.540 1,581 Cross margin Operating expenses: Selling and administrative. 1,251 Depreciation and amortization 174 Pre-opening expenses 13 Total operating expenses 1.438 Operating profil 143 Other income and expenses: Interest expense Profit before provision for income taxes Provision for income taxes Profil 2 141 56 $ 85