Alezandray's Interiors, Inc., is a leading international manufacturer and retailer of home furnishings. The following is adapted from Alexander's balance sheet as of September 30, 2017. (Dollars are in millions.) Cash Accounts Receivable Inventories Other Current Assets $100.00 22.00 218.00 36.00 Accounts Payable $36.00 Wages and Other Expenses Payable Long-Term Debt 141.00 233.00 Other Long-Term Liabilities 54.00 Property, Plant, and Equipment 395.00 Contributed Capital 396.08 Other Assets 119.00 Retained Earnings 30.00 Assume that the following events occurred in the quarter ended December 31 (amounts provided are in whole dollars): a. Paid $7,000,000 cash for an additional "other asset". b. Issued additional shares for $7,000,000 in cash. c. Purchased property, plant, and equipment; paid $7,000,000 in cash and signed a note to pay the remaining $19,000,000 in two years. d. Sold, at cost, other assets for $1,500,000 cash. e. Conducted negotiations to purchase a sawmill, which is expected to cost $46,000,000. Required: 1. Analyze transactions (a) through (e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign. Enter your answers in millions, rounded to two decimal places.) Transaction Assets Other assets 7:00 Cash (7.00) b Cash 7.00 C Property, plant and equipment i 26.00 Notes payable Cash 7.00 Liabilities Shareholders' Equity Common shares 19.00 7.00