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Nike, Inc., 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 $303 and equipment for $1,202; paid $432 in cash and signed a long-term note for the rest. b. Issued 10 shares of $1 par value common stock for $695 cash. c. Declared $1,159 in dividends to be paid in the following year. d. Purchased additional short-term investments for $5,928 cash. e. Several Nike investors sold their own stock to other investors on the stock exchange for $7,150. f. Sold $2,423 in short-term investments for $2,423 in cash. Required: Prepare journal entries for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions.) Answer is not complete. General Journal No Transaction Credit Debit 303 1 a. 1,202 Buildings Equipment Cash Notes payable 432 1,073 2 b. 6,950 Cash Common stock Additional paid-in capital 10 6,940 X 3 C. Dividends payable 1,159 4 d. 5,928 Short-term investments Cash 5,928 5 e. Cash 7,150 Common stock 7,150 6 f. Cash 2,423 Short-term investments 2,423 E2-9 (Algo) Analyzing the Effects of Transactions in T-Accounts LO 2-4 (The following information applies to the questions displayed below.) Griffin Service Company, Inc., was organized by Bennett Griffin and five other investors. The following activities occurred during the year: a. Received $90,000 cash from the six investors, each investor was issued 10,400 shares of common stock with a par value of $0.20 per share. b. Purchased equipment for use in the business at a cost of $38,000; one-fourth was paid in cash and the company signed a note for the balance (due in six months). c. Signed an agreement with a cleaning service to pay $320 per week for cleaning the corporate offices next year. d. Received an additional contribution from investors who provided $5,000 in cash and land valued at $35,000 in exchange for 3,000 shares of stock in the company. e. Lent $4,500 to one of the investors, who signed a note due in six months. f. Bennett Griffin borrowed $9,000 for personal use from a local bank, signing a one-year note. E2-9 Part 1 Required: 1. For each of the preceding transactions, record the effects of the transaction in the appropriate T-accounts. Cash Notes Receivable ol Beg. Bal. 0 Beg. Bal. End. Bal. End. Bal. Land Equipment 0 Beg. Bal. Beg. Bal. 0 End. Bal. End. Bal. Notes Payable Common Stock Beg. Bal. 0 Beg. Bal. 0 End. Bal. End. Bal. Additional Paid-in Capital Beg. Bal. 0 End. Bal. Required information E2-9 (Algo) Analyzing the Effects of Transactions in T-Accounts LO 2-4 (The following information applies to the questions displayed below.) Griffin Service Company, Inc., was organized by Bennett Griffin and five other investors. The following activities occurred during the year: a. Received $90,000 cash from the six investors, each investor was issued 10,400 shares of common stock with a par value of $0.20 per share. b. Purchased equipment for use in the business at a cost of $38,000; one-fourth was paid in cash and the company signed a note for the balance (due in six months). c. Signed an agreement with a cleaning service to pay $320 per week for cleaning the corporate offices next year. d. Received an additional contribution from investors who provided $5,000 in cash and land valued at $35,000 in exchange for 3,000 shares of stock in the company. e. Lent $4,500 to one of the investors, who signed a note due in six months. f. Bennett Griffin borrowed $9,000 for personal use from a local bank, signing a one-year note. E2-9 Part 2 2. Using the balances in the T-accounts, fill in the following amounts for the accounting equation: Assets = Liabilities + Stockholders' Equity