Apple Incorporated, headquartered in Cupertino, California, designs, manufactures, and markets smartphones, personal computers, tablets, wearables, and accessories, and sells a variety of related services.

 The following is Apple's (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September).

APPLE INCORPORATED
CONSOLIDATED BALANCE SHEET
September 28, 2019
(dollars in millions)
ASSETS
Current assets:
Cash	$ 48,844
Short-term investments	51,713
Accounts receivable	22,926
Inventories	4,106
Other current assets	35,230
Total current assets	162,819
Long-term investments	105,341
Property, plant, and equipment, net	37,378
Other noncurrent assets	32,978
Total assets	$ 338,516
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable	$ 46,236
Accrued expenses	43,700
Unearned revenue	5,522
Short-term debt	10,260
Total current liabilities	105,718
Long-term debt	91,807
Other noncurrent liabilities	50,503
Total liabilities	248,028
Stockholders’ equity:
Common stock ($0.00001 par value)	1
Additional paid-in capital	45,173
Retained earnings	45,314
Total stockholders’ equity	90,488
Total liabilities and shareholders' equity	$ 338,516

Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 26, 2020):

1. 1. Borrowed $18,266 from banks due in two years.
2. 2. Purchased additional investments for $21,000 cash; one-fifth were long term and the rest were short term.
3. 3. Purchased property, plant, and equipment; paid $9,571 in cash and signed a short-term note for $1,410.
4. 4. Issued additional shares of common stock for $1,469 in cash; total par value was $1 and the rest was in excess of par value.
5. 5. Sold short-term investments costing $18,810 for $18,810 cash.
6. 6. Declared $11,126 in dividends to be paid at the beginning of the next fiscal year.

Prepare a balance sheet