Barnes & Noble Inc. revolutionized bookselling by making its stores public spaces and community institutions where customers may browse, find a book, relax over a cup of coffee, talk with authors, and join discussion groups. Today it is fighting increasing competition not only from traditional sources but also from online booksellers. Presented here is a recent statement of earnings (in millions of dollars):

Required
Assume that the following hypothetical additional transactions occurred during the fiscal year:
(a) Recorded and received interest income of $ 14
(b) Purchased $ 95 of additional inventory on open account
(c) Recorded and paid additional advertising expense of $ 19
(d) Issued additional common shares for $ 90 cash.
Complete the following tabulation, indicating the sign of the effect of each additional transaction (+ for increase, €“ for decrease, and NE for no effect). Assume that the company€™s return on assets is less than one prior to these transactions. Consider each item independently and ignore income taxes.

$5,121 3,540 1,581 Cost of sales 4 Operating expenses Selling and administrative Depreciation and amortization 1,251 174 13 1,438 143 Pre-opening expenses Total operating expenses Earnings from operations Other income and expenses: Interest expense Earnings before provision for income taxes Provision for income taxes Net earnings 141 Transaction Earnings (Loss) from Operations Net Earnings Return on Assets