Starfruit Inc., headquartered in Ridgway, Colorado, designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players and sells a variety of related software and services. The following is Starfruit's (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September).

STARFRUIT INC. CONSOLIDATED BALANCE SHEET September 27, 2014 (dollars in millions)
ASSETS
Current assets:
Cash	$	14,034
Short-term investments		11,385
Accounts receivable		17,693
Inventories		2,135
Other current assets		24,152
Total current assets		69,399
Long-term investments		131,812
Property, plant, and equipment, net		20,886
Other noncurrent assets		12,684
Total assets	$	234,781
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities:
Accounts payable	$	30,582
Accrued expenses		18,691
Unearned revenue		8,605
Short-term notes payable		6,389
Total current liabilities		64,267
Long-term debt		29,363
Other noncurrent liabilities		28,214
Total liabilities		121,844
Stockholders equity:
Common stock ($0.00001 per value)		1
Additional paid-in capital		25,412
Retained earnings		87,524
Total stockholders equity		112,937
Total liabilities and shareholders' equity	$	234,781

Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 26, 2015):

Borrowed $18,302 from banks due in two years.

Purchased additional investments for $24,300 cash; one-fifth were long term and the rest were short term.

Purchased property, plant, and equipment; paid $9,608 in cash and signed a short-term note for $1,445.

Issued additional shares of common stock for $1,505 in cash; total par value was $1 and the rest was in excess of par value.

Sold short-term investments costing $19,043 for $19,043 cash.

Declared $11,160 in dividends to be paid at the beginning of the next fiscal year.

a) Create T-accounts for each balance sheet account. Post each transaction to the appropriate T-accounts

b) Prepare a balance sheet from the T-account ending balances for Starfruit at September 26, 2015, based on these transactions.