Mango Inc., headquartered in Cupertino, 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. The following is Mangos (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September).

MANGO INC. CONSOLIDATED BALANCE SHEET September 30, 2017 (dollars in millions)
ASSETS
Current assets:
Cash	$	13,994
Short-term investments		11,353
Accounts receivable		17,644
Inventories		2,130
Other current assets		24,096
Total current assets		69,217
Long-term investments		131,466
Property, plant, and equipment, net		20,831
Other noncurrent assets		12,650
Total assets	$	234,164
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities:
Accounts payable	$	30,501
Accrued expenses		18,641
Unearned revenue		8,581
Short-term notes payable		6,372
Total current liabilities		64,095
Long-term debt		29,284
Other noncurrent liabilities		28,139
Total liabilities		121,518
Stockholders equity:
Common stock ($0.00001 per value)		1
Additional paid-in capital		24,912
Retained earnings		87,733
Total stockholders equity		112,646
Total liabilities and shareholders' equity	$	234,164

Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 29, 2018):

1. Borrowed $18,293 from banks due in two years.
2. Purchased additional investments for $23,600 cash; one-fifth were long term and the rest were short term.
3. Purchased property, plant, and equipment; paid $9,600 in cash and signed a short-term note for $1,438.
4. Issued additional shares of common stock for $1,498 in cash; total par value was $1 and the rest was in excess of par value.
5. Sold short-term investments costing $19,035 for $19,035 cash.
6. Declared $11,154 in dividends to be paid at the beginning of the next fiscal year.

2. Post each transaction to the appropriate T-accounts (Enter your answers in millions.)