Orange Incorporated, headquartered in Cupertino, California, designs, manufactures, and markets smartphones, personal computers, tablets, wearables, and accessories, and sells a variety of related services. The following is Orange's (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September).

Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 26, 2020):

1. Borrowed $18,296 from banks due in two years.
2. Purchased additional investments for $23,800 cash; one-fifth were long term and the rest were short term.
3. Purchased property, plant, and equipment; paid $9,603 in cash and signed a short-term note for $1,440.
4. Issued additional shares of common stock for $1,500 in cash; total par value was $1 and the rest was in excess of par value.
5. Sold short-term investments costing $19,038 for $19,038 cash.
6. Declared $11,156 in dividends to be paid at the beginning of the next fiscal year.

ORANGE INCORPORATED CONSOLIDATED BALANCE SHEET September 28, 2019 (dollars in millions) ASSETS Current assets: Cash Short-term investments Accounts receivable Inventories Other current assets Total current assets Long-term investments Property, plant, and equipment, net Other noncurrent assets Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Accounts payable Accrued expenses Unearned revenue Short-term debt Total current liabilities Long-term debt Other noncurrent liabilities Total liabilities Stockholders' equity: Common stock ( $0.00001 par value) Additional paid-in capital Retained earnings Total stockholders' equity Total liabilities and shareholders' equity $14,00411,36117,6562,13124,10769,259131,54620,84412,658$234,307 $30,52018,6538,5876,37664,13629,30328,157121,596 125,11287,598112,711$234,307 2. Post each transaction to the appropriate T-accounts. Note: Enter your answers in millions