FMG Group, headquartered in Frankfurt, Germany, manufactures several automotive brands. 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 FMG Group; amounts are in millions euros. a. Declared 1,489 in dividends to be paid next month. b. Ordered 2,335 of equipment. C. Paid 760 in dividends declared in prior months. d. Borrowed 5,545 in cash from banks. e. Sold equipment at its cost of 155 for cash. f. Received the equipment ordered in event (b), paying 2,180 in cash and signing a note for the balance. g. Purchased investments for 2,280 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.) Journal entry worksheet