Following are selected account balances $($in millions of dollars$)$ from a recent UPS annual report, followed by several typical transactions. Assume that the following are account balances on December $31($end of the prior fiscal year$)$:

$\backslash$table$[[$Account$,$Balance,Account,Balance$],[$Property$,$ plant, and equipment $($net$),$$$14,894,$Receivables,$$1,799$