Nike, Inc., with headquarters in Beaverton, Oregon, is one of the worlds leading manufacturers of athletic shoes and sports apparel. The following activities occurred during a recent year. The amounts are rounded to millions.

a.	Purchased additional buildings for $178 and equipment for $260; paid $400 in cash and signed a long-term note for the rest.
b.	Issued 90 shares of $2 par value common stock for $335 cash.
c.	Declared $145 in dividends to be paid in the following year.
d.	Purchased additional short-term investments for $7,716 cash.
e.	Several Nike investors sold their own stock to other investors on the stock exchange for $86.
f.	Sold $4,313 in short-term investments for $4,313 in cash.

Required:

For each of the events (a) through (f), 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.)