Nike, Incorporated, with headquarters in Beaverton, Oregon, is one of the world's 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.

a$.$ Purchased additional buildings for $$172$ and equipment for $$260$; paid $$402$ in cash and signed a long$-$term note for the rest.

b$.$ Issued $80$ shares of $$2$ par value common stock for $$345$ cash.

c$.$ Declared $$145$ in dividends to be paid in the following year.

d$.$ Purchased additional short$-$term investments for $$7,616$ cash.

e$.$ Several Nike investors sold their own stock to other investors on the stock exchange for $$86.$

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

g$.$ Borrowed $$6,074$ from a bank; signed a note due in $20$ years.

h$.$ Repurchased its common stock for $$3,097$ in cash.

Required:

For each of the events $($a$)$ through $($h$),$ perform transaction analysis and indicate the account and amounts. Check that the accounting equation remains in balance after each transaction.

Note: Enter decreases to an element of the balance sheet with a minus sign. If no impact on the accounting equation leave cells blank. Enter your answers in millions, $($for example, $5\mathrm{.}5$ million should be entered as $5\mathrm{.}5$ rather than $5,500,000).$

$\backslash$table$[[$Event$,$Assets,$=,$Liabilities,$+,$Stockholders' Equity$],[$a$.,$Buildings,$172,=,$Notes payable $($long$-$term$),30,+,,],[$a$.,$Equipment,$260,=,,,+,,],[$a$.,$Cash,$(402),=,,,+,,],[$b$.,$Cash,$345,=,?,,+,$Common stock,$245],[$b$.,\backslash$eta $,,=,,,+,$Additional paid$-$in$-$capital,$100],[$c$.,$F$,,=,,,+,,],[$c$.,$F$,,=,,,+,,],[$d$.,$Y$,,=,$Y$,,+,$P$,],[$d$.,$F$,,=,,,+,$t$,],[$e$.,,,=,,,+,$F$,],[$e$.,$Y$,,=,$F$,,+,$F$,],[$f$.,$F$,,=,?,,+,7,],[$f$.,$F$,,=,$F$,,+,,],[$g$.,$grad,,$=,15,,+,,],[$g$.,$P$,,=,7,,+,,],[$h$.,7,,=,7,,+,,],[$h$.,$F$,,=,,,+,,]]$