Help with the t accounts

P3-6 (Algo) Analyzing the Effects of Transactions Using T-Accounts, Preparing an Income Statement, and Evaluating the Net Profit Margin Ratio LO3-4, 3-5, 3-6 Following are selected account balances (in millions of dollars) from a recent UPS annual report, followed by several typical transactions. Assume that the following are account balances on December 31 (end of the prior fiscal year): These accounts are not necessarily in good order and have normal debit or credit balances. (Note: Because these are not all of UPS's accounts, these will not balance in a trial balance.) Assume the following transactions (in millions, except for par value) occurred the next fiscal year beginning January 1 (the current year): a. Provided delivery service to customers, who paid $11,890 in cash and owed $39,104 on account. b. Purchased new equipment costing $3,854; signed a long-term note. c. Paid $12,064 cash to rent equipment and aircraft, with $6,286 for rent this year and the rest for rent next year (a prepaid expense). d. Spent $1,284 cash to repair facilities and equipment during the year. e. Collected $36,885 from customers on account. f. Repaid $360 on a long-term note (ignore interest). g. Issued 200 million additional shares of $0.01 par value stock for $37 (that's $37 million). h. Paid employees $14,526 for work during the year. i. Purchased spare parts, supplies, and fuel for the aircraft and equipment for $12,864 cash. j. Used $7,500 in spare parts, supplies, and fuel for the aircraft and equipment during the year. k. Paid $1,204 on accounts payable. 1. Ordered $130 in spare parts and supplies