Shake It Up, which began as a hot dog stand in 2001, now has more than 200 locations worldwide. The following is adapted from Shake It Up's financial statements for the quarter ended June 26, 2019. Dollars are reported in millions. Accounts Payable Accounts Receivable Cash Common Stock Equipment Intangible Assets Inventory Notes Payable (long-term) Notes Payable (short-term) Prepaid Rent Retained Earnings Short-Term Investments $ 5,280 605 3,010 440 4,300 3,300 1,560 2,110 1,720 615 4,590 750 Assume that the following events occurred in the following quarter, which ended September 26, 2019. a. Paid $1,450 cash for additional intangible assets. b. Issued additional shares of common stock for $10,900 in cash. c. Purchased equipment; paid $4,900 in cash and signed additional long-term loans for $9,800. d. Paid $890 cash for accounts payable owed at September 26. e. Conducted negotiations to purchase a farm, which is expected to cost $8,800. Summarize the journal entry effects from part 3 using T-accounts. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)