Hasbro is one of the worlds leading toy manufacturers and maker of such popular board games as Monopoly, Scrabble, and Clue, among others. Listed here are selected aggregate transactions from a recent year (dollars in millions).

a.	Recorded sales on account of $795.2 and related cost of goods sold of $337.5.
b.	Issued debt with a principal amount of $427.0.
c.	Incurred research and development expense of $61.5, which was paid in cash.

Complete the following tabulation, selecting the sign (positive value for increase, negative value for decrease, and zero for a net effect of zero) and amount of the effect of each transaction. Consider each item independently. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Transaction current assets gross profit current liabilities

A

B

C

c.