FootCovers, Inc., with headquarters in Beaverton, Oregon, is one of the world's leading manufacturers of athletic shoes and sports apparel. The following activities occurred during a recent year. The amounts are rounded to millions. a. Purchased additional buildings for $186 and equipment for $280;paid $406 in cash and signed a long-term note for the rest. b. Issued 80 shares of $2 par value common stock for $355 cash. c. Declared $135 in dividends to be paid in the following year. d. Purchased additional short-term investments for $7, 816 cash. e. Several FootCovers investors sold their own stock to other investors on the stock exchange for $88. f. Sold $4, 113 in short-term investments for $4, 113 in cash. For each of the events (a) through (f), perform transaction analysis and indicate the account, amount, and direction of the effect (+ for increase and - for decrease) on the accounting equation. Check that the accounting equation remains in balance after each transaction. (If no impact on the accounting equation leave cells blank. Enter your answers in millions.)