Starbeans is a coffee company-a big coffee company. During a 10-year period, the number of Starbeans locations grew from 165 to over 8,800 stores in 50 countries. The following is adapted from Starbeans's annual report for the year ended September 30, 2013, and dollars are reported in millions Accounts Payable Accounts Receivable Cash Common Stock Equipment Intangible Assets Inventories Notes Payable (long-term) Prepaid Rent Retained Earnings Salaries and Wages Payable Short-Term Investments $6,320 645 3,410 520 5,260 3,700 1,960 2,510 655 4,990 2,120 830 Assume that the following events occurred in the following quarter, which ended December 31, 2013. Dollars are in millions a. Paid $1,850 cash for additional intangible assets b. Issued additional shares of common stock for $11,700 in cash. c. Purchased equipment; paid $3,600 in cash and signed additional long-term loans for $10,600 d. Paid $970 cash for salaries and wages owed at September 30 e. Conducted negotiations to purchase a coffee farm, which is expected to cost $9,600