Amazon.com, Inc., headquartered in Seattle, WA, started its electronic commerce business in 1995 and expanded rapidly. The following transactions occurred during a recent year (dollars in millions):
a. Issued stock for $6 cash (example).
b. Purchased equipment costing $6,320, paying $4,893 in cash and charging the rest on account.
c. Paid $513 in principal and $91 in interest expense on long-term debt
d. Earned $88,988 in sales revenue; collected $87,949 in cash with the customers owing the rest on account.
e. Incurred $10,766 in shipping expenses, all on credit.
f. Paid $28,241 cash on accounts owed to suppliers.
g. Incurred $4,332 in marketing expenses; paid cash.
h. Collected $620 in cash from customers paying on account.
i. Borrowed $6,359 in cash as long-term debt.
j. Used inventory costing $62,752 when sold to customers.
k. Paid $177 in income tax recorded as an expense in the prior year.
Required:
For each of the transactions, complete the tabulation, indicating the effect (+ for increase and - for decrease) of each transaction. (Remember that A = L + SE; R - E = NI; and NI affects SE through Retained Earnings.) Write NE if there is no effect. The first transaction is provided as an example.

BALANCE SHEET INCOME STATEMENT Stockholders Assets Liabilities Eqity Revenues Expenses Net Income (a) (example)+6 NE +6 NE NE NE