Heineken N.V. reports the following information for its Loans and Borrowings as of December 31, 2013, including proceeds and repayments for the year ended December 31, 2013 (euros in millions). Loans and borrowings (noncurrent liabilities) Loans and borrowings, December 31, 2013 9,112 Proceeds (cash) from issuances of loans and borrowings 1,663 Repayments (in cash) of loans and borrowings (2,474 ) 1. Prepare Heinekens journal entry to record its cash proceeds from issuances of its loans and borrowings for 2013. Assume that the par value of these issuances is 1,700. (Enter your answers in millions.)

Prepare Heinekens journal entry to record its cash repayments of its loans and borrowings for 2013. Assume that the par value of these issuances is 2,400, and the premium on them is 24. (Enter your answers in millions.)