Prepare journal entries for transactions (a) through (e) for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions of euros.)

a. Borrowed $4,000 from a local bank, signing a note due in three years. b. Sold $1,500 of the investments for $1,500 cash. c. Sold one-half of the property and equipment for $1,500 in cash. d. Declared $800 in cash dividends to stockholders. e. Paid dividends to stockholders.