Starbucks is a coffee companya big coffee company. During a 10-year period, the number of Starbucks locations in China grew from 24 to over 1,000. The following is adapted from Starbuckss annual report for the year ended October 2, 2019, and dollars are reported in millions.

Accounts Payable	4,150
Accounts Receivable	770
Cash	2,130
Common Stock	630
Equipment	4,530
Intangible Assets	5,040
Inventory	1,380
Notes Payable (Long-term)	3,200
Notes Payable (Short-term)	400
Prepaid Rent	350
Retained Earnings	5,950
Short-Term Investments	130

Assume that the following events occurred in the following quarter, which ended December 31, 2019. Dollars are in millions.

a. Paid $1,000 cash for additional intangible assets.

b. Issued additional shares of common stock for $10,000 in cash.

c. Purchased equipment; paid $4,000 in cash and signed additional long-term loans for $9,500.

d. Paid $800 cash for accounts payable owed at October 2.

e. Conducted negotiations to purchase a coffee farm, which is expected to cost $8,400.

Formulate a General Journal and General Ledger for the information.