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 $$168$ and equipment for $$260$; paid $$406$ in cash and signed a long$-$term note for the rest

b$.$ Issued $100$ shares of $$2$ par value common stock for $$335$ cash.

c$.$ Declared $$140$ 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 $$84.$

f$.$ Sold $$4,313$ in short$-$term investments for $$4,313$ in cash.

g$.$ Borrowed $$6,044$ from a bank; signed a note due in $20$ years.

h$.$ Repurchased its common stock for $$3,137$ 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 $5,500,000).$