Brothers Herm and Steve Hargenrater began operations of their tool and die shop (H&H Tool) on January 1, 1987, in Meadville, PA. The annual reporting period ends December 31. Assume that the trial balance on January 1, 2023, was as follows: Transactions during 2023 follow. All dollars are in millions, except per share amounts: a. Borrowed $24 cash on a 5 -year, 10 percent note payable, dated March 1, 2023. b. Sold 4 additional shares of common stock for cash at $1 market value per share on January 1, 2023. c. Purchased land for a future building site; paid cash, $19. d. Earned $308 in revenues for 2023 , including $65 on credit and the rest in cash. e. Incurred $105 in wages expense and $41 in miscellaneous expenses for 2023 , with $36 on credit and the rest paid in cash. f. Collected accounts receivable, $40. 9. Purchased other noncurrent assets, $14 cash. h. Purchased supplies on account for future use, $39. I. Paid accounts payable, $38. 1. Declared cash dividends on December 1,$20. k. Signed a three-year $45 service contract to start February 1, 2024. I. Paid the dividends in (j) on December 31 . Data for adjusting entries (amounts in millions): m. Supplies counted on December 31, 2023, $30. n. Depreciation for the year on the equipment, $15. o. Interest accrued on notes payable (to be computed). p. Wages earned by employees since the December 24 payroll but not yet paid, $17. q. Income tax expense, \$14, payable in 2024. Note: Round "Earnings per share" to 2 decimal places. Enter your answers in millions rather than in dollars (for example, 5 million should be entered as 5 rather than 5,000,000 ). Prepare a statement of stockholders' equity. Note: Enter your answers in millions rather than in dollars (for example, 5 million should be entered as 5 rather than 5,000,000). Amounts to be deducted should be indicated with a minus sign