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): Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 26,2020 ): a. Borrowed $18,287 from banks due in two years. b. Purchased additional investments for $23,000 cash; one-fifth were long term and the rest were short term. c. Purchased property, plant, and equipment: paid $9,591 in cash and signed a short-term note for $1,430. d. Issued additional shares of common stock for $1,489 in cash; total par value was $1 and the rest was in excess of par value. e. Sold short-term investments costing $19,028 for $19,028cash. f. Declared $11,146 in dividends to be paid at the beginning of the next fiscal year. Required: 2. Post each transaction to the appropriate T-accounts. Note: Enter your answers in millions