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 activities were adapted from the annual report of the BMW Group; amounts are in millions of euros.

a.	Declared 1,421 in dividends to be paid next month.
b.	Ordered 2,175 of equipment.
c.	Paid 710 in dividends declared in prior months.
d.	Borrowed 5,475 in cash from banks.
e.	Sold equipment at its cost of 95 for cash.
f.	Received the equipment ordered in event (b), paying 2,080 in cash and signing a note for the balance.
g.	Purchased investments for 2,200 cash.