Could you make a T-Account for the list and add the respective balances?
\begin{tabular}{|lrlr|} \hline Account & Balance & Account & Balance \\ \hline Property, plant, and equipment, net & $2,627 & Equity (debit) & $354 \\ Accounts payable & 583 & Receivables & 944 \\ Short-term investments & 821 & Other non-current assets & 2,060 \\ Accrued liabilities & 600 & Cash & 1,503 \\ Long-term borrowings & 1,025 & Investments (long-term) & 526 \\ Deferred revenues & 305 & Other non-current liabilities & 6,322 \\ \hline \end{tabular} These accounts have normal debit or credit balances, except for equity, which has a debit balance. The following hypothetical transactions (in millions of dollars) occurred the next month (from January 1, 2018 to January 31, 2018): a. Provided delivery service to customers, receiving $564 in accounts receivable and $60 in cash. b. Purchased new equipment costing $540; signed a long-term note. c. Paid $74 in cash to rent equipment, with $64 for rental this month and the rest for rent for the first few days in February. d. Spent $396 in cash to maintain and repair facilities and equipment during the month. e. Collected $675 from customers on account. f. Borrowed $90 by signing a long-term note (ignore interest). Page 170 g. Paid employees $279 earned during the month. h. Purchased for cash and used $49 in supplies. i. Paid $184 on accounts payable. j. Ordered $72 in spare parts and supplies. \begin{tabular}{|lrlr|} \hline Account & Balance & Account & Balance \\ \hline Property, plant, and equipment, net & $2,627 & Equity (debit) & $354 \\ Accounts payable & 583 & Receivables & 944 \\ Short-term investments & 821 & Other non-current assets & 2,060 \\ Accrued liabilities & 600 & Cash & 1,503 \\ Long-term borrowings & 1,025 & Investments (long-term) & 526 \\ Deferred revenues & 305 & Other non-current liabilities & 6,322 \\ \hline \end{tabular} These accounts have normal debit or credit balances, except for equity, which has a debit balance. The following hypothetical transactions (in millions of dollars) occurred the next month (from January 1, 2018 to January 31, 2018): a. Provided delivery service to customers, receiving $564 in accounts receivable and $60 in cash. b. Purchased new equipment costing $540; signed a long-term note. c. Paid $74 in cash to rent equipment, with $64 for rental this month and the rest for rent for the first few days in February. d. Spent $396 in cash to maintain and repair facilities and equipment during the month. e. Collected $675 from customers on account. f. Borrowed $90 by signing a long-term note (ignore interest). Page 170 g. Paid employees $279 earned during the month. h. Purchased for cash and used $49 in supplies. i. Paid $184 on accounts payable. j. Ordered $72 in spare parts and supplies
