$2.$ Post each transaction to the appropriate T$-$accounts. Cash, short term$-$ investments, account recievable, inventories, other current assets, long term investments, property plant and equiment, other noncurrent assets, account payable, accured expenses, unearned revenue, short term debit, divdened payable, long term debt, other noncurrent liabilties, common stock, additional paid in capital, retained earnings. Assume that the following transactions $($in millions$)$ occurred during the next fiscal year $($ending on September $26,2020)$:

Borrowed $$18,277$ from banks due in two years.

Purchased additional investments for $$21,900$ cash; one$-$fifth were long term and the rest were short term.

Purchased property, plant, and equipment; paid $$9,581$ in cash and signed a short$-$term note for $$1,420.$

Issued additional shares of common stock for $$1,479$ in cash; total par value was $$1$ and the rest was in excess of par value.

Sold short$-$term investments costing $$19,019$ for $$19,019$ cash.

Declared $$11,135$ in dividends to be paid at the beginning of the next fiscal year.