Starbeans is a coffee companya 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 Starbeanss annual report for the year ended September 30, 2013, and dollars are reported in millions.

Accounts Payable	$	6,190
Accounts Receivable		640
Cash		3,360
Common Stock		510
Equipment		5,140
Intangible Assets		3,650
Inventories		1,910
Notes Payable (long-term)		2,460
Prepaid Rent		650
Retained Earnings		4,940
Salaries and Wages Payable		2,070
Short-Term Investments		820

Assume that the following events occurred in the following quarter, which ended December 31, 2013. Dollars are in millions.
a.	Paid $1,800 cash for additional intangible assets.
b.	Issued additional shares of common stock for $11,600 in cash.
c.	Purchased equipment; paid $3,500 in cash and signed additional long-term loans for $10,500.
d.	Paid $960 cash for salaries and wages owed at September 30.
e.	Conducted negotiations to purchase a coffee farm, which is expected to cost $9,500.

Required 1. Analyze transactions (aHe) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign. Enter your answers in millions (i.c., 10,000,000 should be entered as 10).) Assets Liabilities Stockholders' Equity a. b. C