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$).$

ORANGE INCORPORATED

CONSOLIDATED BALANCE SHEET

September $28,2019$

$($dollars in millions$)$

ASSETS

Current assets:

Cash $$14,114$

Short$-$term investments $11,449$

Accounts receivable $17,792$

Inventories $2,146$

Other current assets $24,276$

Total current assets $69,777$

Long$-$term investments $132,530$

Property, plant, and equipment, net $20,999$

Other noncurrent assets $12,754$

Total assets $$236,060$

LIABILITIES AND STOCKHOLDERS$$ EQUITY

Current Liabilities:

Accounts payable $$30,749$

Accrued expenses $18,793$

Unearned revenue $8,653$

Short$-$term debt $6,424$

Total current liabilities $64,619$

Long$-$term debt $29,524$

Other noncurrent liabilities $28,367$

Total liabilities $122,510$

Stockholders$$ equity:

Common stock $($$$0\mathrm{.}00001$ par value$)1$

Additional paid$-$in capital $25,912$

Retained earnings $87,637$

Total stockholders$$ equity $113,550$

Total liabilities and shareholders' equity $$236,060$

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

Borrowed $$18,315$ from banks due in two years.

Purchased additional investments for $$25,500$ cash; one$-$fifth were long term and the rest were short term.

Purchased property, plant, and equipment; paid $$9,621$ in cash and signed a short$-$term note for $$1,458.$

Issued additional shares of common stock for $$1,517$ in cash; total par value was $$1$ and the rest was in excess of par value.

Sold short$-$term investments costing $$19,055$ for $$19,055$ cash.

Declared $$11,175$ in dividends to be paid at the beginning of the next fiscal year. Post each transaction to the appropriate T$-$accounts.