Mango Inc., headquartered in Carlsbad, California, designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players and sells a variety of related software and services. Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 29, 2018): a. Borrowed $40 from banks due in two years. b. Purchased additional investments for $230 cash; one-fifth were long term and the rest were short term. c. Purchased property, plant, and equipment; paid $12,200 in cash and signed a short-term note for 1,430 d. Issued additional shares of common stock for $825 in cash; total par value was $1 and the rest was in excess of par value. e. Sold short-term investments costing $10,090 for $10,090 cash. f. Declared $45 in dividends to be paid at the beginning of the next fiscal year. Required: For each of the activities (a)(f), indicate whether the activity is (1) investing or financing and (2) the direction and amount of the effect on cash flows (+ for increases; for decreases). (If the activity does not affect the statement of cash flows, select No Effect. Enter your answer in millions.) Activity Type of Effect on Cash Activity (a) Borrowed from banks (b) Purchased investments (c) Purchased property, plant, and equipment (d) Issued additional stock (e) Sold short-term investments (f) Declared dividends