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

a$.$ Borrowed $$18,302$ from banks due in two years.

b$.$ Purchased additional investments for $$24,300$ cash; one$-$fifth were long term and the rest were short term.

c$.$ Purchased property, plant, and equipment; paid $$9,608$ in cash and signed a short$-$term note for $$1,445.$

d$.$ Issued additional shares of common stock for $$1,505$ in cash; total par value was $$1$ and the rest was in excess of par value.

e$.$ Sold short$-$term investments costing $$19,043$ for $$19,043$ cash.

f$.$ Declared $$11,160$ in dividends to be paid at the beginning of the next fiscal year. Post each transaction to the appropriate T$-$accounts.

Note: Enter your answers in millions.