Sonos, Incorporated designs, develops, manufactures, and sells multi-room audio products. The Sonos sound system provides customers with an immersive listening experience created by the design of its speakers and components, a proprietary software platform, and the ability to stream content from a variety of sources over the customer's wireless network or over Bluetooth. In an earlier year, it reported the following on its income statement (dollars in millions). The company's beginning and ending assets were $762 and $816, respectively. Required: Listed here are hypothetical additional transactions. Assuming that they also occurred during the fiscal year, complete the following tabulation, indicating the sign of the effect of each additional transaction (+ for increase and - for decrease). Consider each item independently and ignore taxes. (Hint Construct the journal entry for each transaction before evaluating its effect) Note: Select "NE" if there is no effect. a. Recorded sales on account of $400 and related cost of goods sold of $300. b. Incurred additional research and development expense of $100, which was paid in cash. c. Issued additional shares of common stock for $260 cash. d. Declared and paid dividends of $90. a. Recorded sales on account of $400 and related cost of goods sold of $300. b. Incurred additional research and development expense of $100, which was paid in cash. c. Issued additional shares of common stock for $260 cash. d. Declared and paid dividends of $90