Shake Shack Incorporated, which began as a hot dog stand in $2001,$ now has more than $270$ locations worldwide. The following is adapted from Shake Shack's financial statements for the quarter ended June $29,2022.$ Dollars are reported in millions.

$\backslash$table$[[,],[$Accounts Payable,$95],[$Accounts Receivable,$12],[$Cash$,278],[$Common Stock,$410],[$Equipment$,411],[$Intangible Assets,$681],[$Inventory$,4],[$Notes Payable $($long$-$term$),919],[$Notes Payable $($short$-$term$),39],[$Prepaid Rent,$14],[$Retained Earnings,$17],[$Short$-$Term Investments,$80]]$

Assume that the following events occurred in the following quarter, which ended September $28,2022.$

a$.$ Paid $$10$ cash for additional intangible assets.

b$.$ Issued additional shares of common stock for $$50$ in cash.

c$.$ Purchased equipment; paid $$30$ in cash and signed additional long$-$term loan for $$70.$

d$.$ Paid $$9$ cash for accounts payable owed at June $29.$

e$.$ Conducted negotiations to purchase a farm, which is expected to cost $$15.$

Required: $$

$3.$ Record the transaction effects determined in part $2$ using journal entries.

Note: If no entry is required for a transaction or event, select $"$No Journal Entry Required" in the first account field. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

Journal entry worksheet

Siii$)2$

$3$

$4$

$5$

Paid $$10$ cash for additional intangible assets. Record the transaction.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$