BCE Inc., Canada's largest communications company, provides a comprehensive and innovative suite of broadband communications and content services to consumer, residential, business, and government customers in Canada. The following is BCE's (simplified) statement of financial position from a recent year: Assume that the following transactions (in millions of dollars) occurred in fiscal year 2021 (ended on December 31, 2021): a. Issued additional shares for $200 in cash. b. Borrowed $6,300 from creditors; due in 10 years. c. Purchased additional investments for $1,500 cash; one-fifth were long-term and the rest were short-term. d. Purchased property, plant, and equipment; paid $4,650 in cash and $850 with additional long-term bank loans. e. Lent $250 to associated companies that signed a six-month note. f. Sold short-term investments costing \$200 for \$200 cash. Required: 1. Prepare a journal entry for each transaction. 2. Create a T-account for each item on the statement of financial position and include the December 31, 2020 balances. Post each journal entry to the appropriate T-account. 3. Prepare a trial balance as at December 31, 2021. 4. Prepare a statement of financial position for BCE based on the T-account ending balances at December 31, 2021. 5. Compute BCE's current ratio for fiscal year 2021. What does this suggest about the company