Amazon.com, Incorporated, 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 $623 cash (example). b. Purchased equipment costing $6,320, paying $4,893 in cash and charging the rest on account. c. Paid $5,000 in principal and $300 in interest expense on long-term debt. d. Earned $280,522 in sales revenue; collected $223,949 in cash with the customers owing the rest on their Amazon credit card accounts. e. Incurred $25,249 in shipping expenses, all on credit. f. Paid $118,241 cash on accounts owed to suppliers. g. Incurred $18,878 in marketing expenses; paid cash. h. Collected $38,200 in cash from customers paying on their Amazon credit card accounts. i. Borrowed $16,231 in cash as long-term debt. j. Used inventory costing $165,536 when sold to customers. (The expense title for the using up of inventory sold to customers is Cost of Goods Sold.) k. Paid $830 in income tax recorded as an expense in the prior year. Required: For each of the transactions, complete the tabulation, indicating the effect (positive value for increase, negative value for decrease, and leave blank if no effect) of each transaction. (Remember that Assets = Liabilities + Stockholders' Equity; Revenues - Expenses = Net Income; and Net Income affects Stockholders' Equity through Retained Earnings.) The first transaction is provided as an example. Note: Enter the increasing and decreasing effect of the transaction on separate lines in the table. Do not net the effects on Assets, Stockholders' Equity or Net Income. Enter your answers in millions rather than in dollars (for example, 55 million should be entered as 55 rather than 55,000,000 ). \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{ Transaction } & \multicolumn{3}{|c|}{ Balance Sheet } & \multicolumn{3}{c|}{ Income Statement } \\ \cline { 2 - 7 } & Assets & Liabilities & StockholdersEquity & Revenues & Expenses & NetIncome \\ \hline a & 623 & & & & & \\ \hline b & & & & & & \\ \hline b & & & & & & \\ \hline c & & & & & & \\ \hline d & & & & & & \\ \hline d & & & & & & \\ \hline e & & & & & & \\ \hline f & & & & & & \\ \hline g & & & & & & \\ \hline h & & & & & & \\ \hline h & & & & & & \\ \hline i & & & & & & \\ \hline j & & & & & & \\ \hline k & & & & & & \\ \hline \end{tabular}