Alphabet Inc. is the parent company for a collection of businesses—the largest of which is Google. The following activities were adapted from a recent annual report of Alphabet Inc. Dollars are in millions; shares are as shown.
a. Issued 8,000 shares of $0.001 par value stock for $202.
b. Ordered $6,540 of equipment.
c. Collected $1,419 cash on a note receivable.
d. Borrowed $4,291 from banks, signing long-term notes.
e. Sold short-term investments at their cost of $73,959.
f. Received equipment ordered in (b); paid cash.
g. Repurchased its common stock for $4,846 cash.
h. Repaid $4,377 cash on bank borrowings (ignore interest).

Required:
Prepare journal entries for transactions (a) through (h). Show your answers in millions of dollars. Be sure to use good referencing and categorize each account as an asset (A), liability (L), or stockholders’ equity (SE) item. If a transaction does not require a journal entry, explain the reason.