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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	$13,924
Short-term investments	11,297
Accounts receivable	17,559
Inventories	2,122
Other current assets	24,007
Total current assets	68,909
Long-term investments	130,880
Property, plant, and equipment, net	20,737
Other noncurrent assets	12,592
Total assets	$233,118
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities:
Accounts payable	$30,363
Accrued expenses	18,555
Unearned revenue	8,539
Short-term debt	6,343
Total current liabilities	63,800
Long-term debt	29,148
Other noncurrent liabilities	28,010
Total liabilities	120,958
Stockholders equity:
Common stock ($0.00001 par value)	1
Additional paid-in capital	23,912
Retained earnings	88,247
Total stockholders equity	112,160
Total liabilities and shareholders' equity	$233,118

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

1. Borrowed $18,279 from banks due in two years.
2. Purchased additional investments for $22,200 cash; one-fifth were long term and the rest were short term.
3. Purchased property, plant, and equipment; paid $9,584 in cash and signed a short-term note for $1,422.
4. Issued additional shares of common stock for $1,481 in cash; total par value was $1 and the rest was in excess of par value.
5. Sold short-term investments costing $19,021 for $19,021 cash.
6. Declared $11,138 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.