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 $18,312 from banks due in two years.
2. Purchased additional investments for $25,200 cash; one-fifth were long term and the rest were short term.
3. Purchased property, plant, and equipment; paid $9,618 in cash and signed a short-term note for $1,456.
4. Issued additional shares of common stock for $1,515 in cash; total par value was $1 and the rest was in excess of par value.
5. Sold short-term investments costing $19,052 for $19,052 cash.
6. Declared $11,172 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 $14,104 11,441 17,780 2,145 24,26569,735 132,450 20,986 12,746$235,917 \begin{tabular}{r} $30,730 \\ 18,781 \\ 8,647 \\ 6,420 \\ \hline 64,578 \\ 29,505 \\ 28,349 \\ \hline 122,432 \end{tabular} Required: 3. Prepare a trial balance at September 26, 2020. Note: Enter your answers in millions