Nike, Incorporated, 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, except for par value.

1.Purchased additional buildings for $168 and equipment for $270; paid $408 in cash and signed a long-term note for the rest.

2.Issued 10 shares of $1 par value common stock for $865 cash.

3.Declared $135 in dividends to be paid in the following year.

4.Purchased additional short-term investments for $7,716 cash.

5.Several Nike investors sold their own stock to other investors on the stock exchange for $82.

6.Sold $4,413 in short-term investments for $4,413 in cash.

7.Borrowed $6,134 from a bank; signed a note due in 20 years.

8.Repurchased its common stock for $3,157 in cash.

Required:

Prepare journal entries for the above transactions.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions, (for example, 5.5 million should be entered as 5.5 rather than 5,500,000).