For the question A, I cannot understand why the value of investment were divided into short and long term. And how can I know these value

Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 29, 2018):

1. Borrowed $18,279 from banks due in two years.
2. Purchased additional investments for $22,200 cash; one-fifth were long term and the rest were short term.
3. Purchased property, plant, and equipment; paid $9,584 in cash and signed a short-term note for $1,422.
4. Issued additional shares of common stock for $1,481 in cash; total par value was $1 and the rest was in excess of par value.
5. Sold short-term investments costing $19,021 for $19,021 cash.
6. Declared $11,138 in dividends to be paid at the beginning of the next fiscal year.

1. Prepare a journal entry 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.)

2. Post each transaction to the appropriate T-accounts (Enter your answers in millions.)

3. Prepare a trial balance for the period ended September 29, 2018. (Enter your answers in millions.)

Required information P2-5 (Algo) Recording Transactions, Preparing Journal Entries, Posting to T-Accounts, Preparing the Balance Sheet, and Evaluating the Current Ratio LO2-2, 2-4, 2-5 [The following information applies to the questions displayed below.] Mango Inc., headquartered in Cupertino, California, designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players and sells a varietv of related software and services. The followina is Manqo's (simplified) balance sheet from a recent