Madison Shoes manufactures athletic shoes and sports apparel. The following activities occurred during a recent year. The amounts are presented in millions of dollars. a. Purchased $238 in equipment; paid by signing a $9 long-term note and fulfilling the rest with cash. b. Issued $30 in additional common stock for cash contributions made by stockholders. c. Several Madison Shoes investors sold their own stock to other investors on the stock exchange for $110 per share of stock.