Cannon Sporting Goods is one of the world’s leading manufacturers of athletic shoes and sports apparel. The following activities occurred during a recent year. The amounts are rounded to millions, except for par value. a. Purchased additional buildings for $170 and equipment for $260; paid $410 in cash and signed a long-term note for the rest.
b. Issued 110 shares of $2 par value common stock for $350 cash.
c. Declared $145 in dividends to be paid in the following year.
d. Purchased additional short-term investments for $7,716 cash.
e. Several Cannon Sporting Goods investors sold their own stock to other investors on the stock exchange for $88.
f. Sold $4,313 in short-term investments for $4,313 in cash.

Required:
For each of the events (a) through (f), perform transaction analysis and indicate the account, amount, and direction of the effect (+ for increase and - for decrease) on the accounting equation.