Creative Technology, a computer hardware company based in Singapore, developed the modern standard for computer sound cards in the early 1990s. More recently, it has faced a difficult and uncertain market for its products. In an earlier year, it reported the following on its income statement (dollars in millions). Net sales Costs and expenses Cost of sales Research and development Selling, general, and administrative Operating income (loss) Interest and other income (expenses), net Income (loss) before provision (benefit) for income taxes Provision (benefit) for income taxes Net income (loss) $ 231 182 66 62 (79) 27 (52) (5) $ (47) The company's beginning and ending assets were $403 and $342, respectively. Required: Listed here are hypothetical additional transactions. Assuming that they also occurred during the fiscal year, complete the following tabulation, indicating the sign of the effect of each additional transaction (+ for increase, - for decrease, and NE for no effect). Consider each item independently and ignore taxes. (Hint. Construct the journal entry for each transaction before evaluating its effect.) (Select "NE" if there is no effect.) a. Recorded sales on account of $400 and related cost of goods sold of $300. b. Incurred additional research and development expense of $100, which was paid in cash. c. Issued additional shares of common stock for $260 cash. d. Declared and paid dividends of $90. Transaction Gross Profit Operating Income Return on Assets a. b. C. d