Determining Financial Statement Effects of Several Transactions Nike Inc., with headquarters in Beaverton, Oregon, is one of the world's leading manufacturers of athletic shoes and sports apparel. The following activities occurred during a recent year. The amounts are rounded to millions of dollars.

a. Purchased additional building for \(\$ 143.5\) and equipment for \(\$ 70.3\); paid \(\$ 45\) in cash and signed a long-term note for the rest.

b. Issued \(\$ 21.1\) in additional shares for cash.

c. Declared \(\$ 110\) in dividends; paid \(\$ 78.8\) during the year, with the rest payable in the following year.

d. Several Nike investors sold their own shares to other investors on the stock exchange for \(\$ 55\).

e. Repaid \(\$ 30.2\) in principal on long-term debt obligations.

f. Received cash for sale of investments in other companies at their cost of \\($1.4.
Required:
For\) each of these events, perform transaction analysis and indicate the account, amount, and direction of the effects on the accounting equation. Check that the accounting equation remains in balance after each transaction. Use the following headings:
Event \( \qquad \)
\(=\) \( \qquad \) + Shareholders' Equity