a. Paid $10 cash for additional intangible assets. b. Issued additional shares of common stock for $50 in cash. c. Purchased equipment; paid $30 in cash and signed additional long-term loans for $70. d. Paid $9 cash for accounts payable owed at September 26. e. Conducted negotiations to purchase a farm, which is expected to cost $15. 4. Summarize the journal entry effects from part 3 using T-accounts. (Enter your answers in millions (i.e., 10,000,000 entered as 10).) Debit Beginning Balance a. Cash Accounts Receivable Credit Debit Credit Beginning Balance 14 10 b. 50 c. 30 Ending Balance 10 Ending Balance Beginning Balance Ending Balance 14 Inventory Short-term Investments Debit Credit Debit Credit Beginning Balance Ending Balance Prepaid Rent Equipment Debit Credit: Debit Credit Beginning Balance Beginning Balance