Following are selected account balances $($in millions of dollars$)$ from a recent UPS annual reportfollowed by several typical transactions. Assume that the following are account balances on December $31($end of the prior fiscal year Account Property, plant, and equipment $($net$)$ Retained earnings Accounts payable Prepaid expenses Accrued expenses payable Long$-$term notes payable Other non$-$current assets Common stock $0\mathrm{.}01$ par value$)$ BalanceAccount $ $18,694$ Receivables $14,406$ Other current assets $1,737$ Cash $348$ Spare parts, supplies, and fuel $2,550$ Other non$-$current liabilities Other current liabilities $3,272$ Additional Paid$-$in Capital Balance $$2,7491,1191,3648784,0102,4191,327$ These accounts are not necessarily in good order and have normal debit or credit balances$($Note: Because these are not all of UPS's accounts, these will not balance in a balance.$)$ Assume the following transactions $($in millions, except for par value$)$ occurred the next fiscal year beginning January $1($the current year a$.$ Provided delivery service to customers, who paid $$13,390$ in cash and owed $$41,504$ on account b$.$ Purchased new equipment costing $$3,914$; signed a long$-$term note Paid $$12,664$ cash to rent equipment and aircraft, with $$6,736$ for rent this year and the rest for rent next year a prepaid expense$)$ d$.$ Spent $$1,344$ cash to repair facilities and equipment during the year e$.$ Collected $$38,685$ from customers on account Repaid $$390$ on a long$-$term note $($ignore interest gIssued $200$ additional shares of $0\mathrm{.}01$ par value stock for $$40($that$\text{'}$s $$40$ million$)$ Paid employees $$15,276$ for work during the year Purchased spare parts, supplies, and fuel for the aircraft and equipment for $$13,764$ cash Used $$7,650$ in spare parts, supplies, and fuel for the aircraft and equipment during the year k$.$ Paid $$1,264$ on accounts payable $.$ Ordered $$136$ in spare parts and supplies