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: $$

$4.$ Summarize the journal entry effects from part $3$ using T$-$accounts.

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

$\backslash$table$[[$Accounts Recelvable,,$],[$Debit$,,],[$Beginning Balance,,,$],[,,,],[,,,],[,,,],[$Ending Balance,,,$],[,,,],[$Short$-$term Investments,$],[$Degit$,,,],[$Ending Balance,,,$],[,,,],[,,,]]$

$\backslash$table$[[$Retained Earnings,$],[$Debit$,,$Credit$],[$Beginning Balance,,,$],[,,,],[,,,],[,,,],[$Ending Balance,,,$]]$