BMW Group, headquartered in Munich, Germany, manufactures several automotive brands, including BMW, MINI, and Rolls-Royce. Financial information is reported in euros (), using IFRS as applicable to the European Union. The following transactions were adapted from the annual report of the BMW Group; amounts are in millions of euros: a. Declared 941 in dividends to be paid next month. b. Issued additional shares for 23 cash. c. Paid 1,520 in dividends declared in prior months. d. Borrowed 7,981 and signed long-term notes, payable in the distant future. e. Lent 31 to trade suppliers, who signed notes to repay the loans in three months. f. Purchased equipment for 6,950, paying 5,276 in cash and signing a note for the balance. g. Purchased investments for 2,077 cash. Required: Prepare journal entries for each transaction. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions.)