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Orange Incorporated, headquartered in Cupertino, California, designs, manufactures, and markets smartphones, personal computers, tablets, wearables, and accessories, and sells a variety of related services. The following is Orange's (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September).

Please prepare a trial balance and a classified balance sheet based on these transactions. Thank you!

\begin{tabular}{|c|c|} \hline ORANGEINCORPORATEDCONSOLIDATEDBALANCESHEETSeptember28,2019(dollarsinmillions) & \\ \hline \\ \hline \multicolumn{2}{|l|}{ Current assets: } \\ \hline Cash & $13,974 \\ \hline Short-term investments & 11,337 \\ \hline Accounts receivable & 17,619 \\ \hline Inventories & 2,127 \\ \hline Other current assets & 24,062 \\ \hline Total current assets & 69,119 \\ \hline Long-term investments & 131,280 \\ \hline Property, plant, and equipment, net & 20,802 \\ \hline Other noncurrent assets & 12,632 \\ \hline Total assets & $233,833 \\ \hline LIABILITIES AND STOCKHOLDERS' EQUITY & \\ \hline \multicolumn{2}{|l|}{ Current Liabilities: } \\ \hline Accounts payable & $30,458 \\ \hline Accrued expenses & 18,615 \\ \hline Unearned revenue & 8,569 \\ \hline Short-term debt & 6,363 \\ \hline Total current liabilities & 64,005 \\ \hline Long-term debt & 29,243 \\ \hline Other noncurrent liabilities & 28,100 \\ \hline Total liabilities & 121,348 \\ \hline \multicolumn{2}{|l|}{ Stockholders' equity: } \\ \hline Common stock ( $0.00001 par value) & 1 \\ \hline Additional paid-in capital & 24,812 \\ \hline Retained earnings & 87,672 \\ \hline Total stockholders' equity & 112,485 \\ \hline Total liabilities and shareholders' equity & $233,833 \\ \hline \end{tabular} 4. Prepare a classified balance sheet for Orange at September 26,2020, based on these transactions. Note: Enter your answers in millions. Assume that the following transactions (in millions) occurred during the next fiscal year (ending on September 26,2020 ): a. Borrowed $18,291 from banks due in two years. b. Purchased additional investments for $23,400 cash; one-fitth were long term and the rest were short term. c. Purchased property, plant, and equipment; paid $9,597 in cash and signed a short-term note for $1,435. d. Issued additional shares of common stock for $1,495 in cash; total par value was $1 and the rest was in excess of par value. e. Sold short-term investments costing $19,032 for $19,032 cash. f. Declared $11,151 in dividends to be paid at the beginning of the next fiscal year. P2.5 Part 3 Required: 3. Prepare a trial balance at September 26, 2020. Note: Enter your answers in millions