BMW Group, headquartered in Munich, Germany, manufactures several automotive brands including BMW Group, MINI, and Rolls-Royce. Financial information is reported in the euro () monetary unit using International Financial Reporting Standards (IFRS) as applicable to the European Union. The following activites were adapted from the annual report of the BMW Group; amounts are in millions of euros. a. Declared 1,473 in dividends to be paid next month. b. Ordered 2,325 of equipment. c. Paid 747 in dividends declared in prior months. d. Borrowed 4,765 in cash from banks e. Sold equipment at its cost of 109 for cash. f. Received the equipment ordered in event (b), paying 2,216 in cash and signing a note for the balance g. Purchased investments for 2,250 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 of euros.) View transaction list Journal entry worksheet Record the declaration of 1,473 as dividends to be paid next month Note: Enter debits before credits Transaction General Journal Debit Credit a. Record entry Clear entry View general journal