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Cannon Sporting Goods is one of the world's leading manufacturers of athletic shoes and sports apparet. The following activities occurred during a recent year. The amounts are rounded to millions, except for par value. a. Purchased additional buildings for $186 and equipment for $270; paid $400 in cash and signed a long-term note for the rest. b. Issued 100 shares of $2 par value common stock for $340 cash. c. Declared $140 in dividends to be paid in the following year. d. Purchased additional short-term investments for $7,616 cash. e. Several Cannon Sporting Goods investors sold their own stock to other investors on the stock exchange for $84. f. Sold $4,413 in short-term investments for $4.413 in cash. Required: For each of the events (a) through (1. 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.) Answer is not complete. Liabilities . Stockholders' Ecly Event Assets Buildings Equipment Cash Cash OOO 186 270 (400) Common stock b. Dividends payable C d Short-term investments Cash 7,616 (7.616) Cash Short-term investments 4.413 (4413)