The footnote below was taken from the 2012 annual report of Johnson & Johnson (dollars in millions).

a. Approximately how much did Johnson & Johnson invest in land during 2012?
b. Why did accumulated depreciation increase during 2012?
c. Johnson & Johnson uses the straight-line method of depreciation. If the company used an accelerated method, what effect would that decision have on the balance sheet?
d. What dollar amount appeared on Johnson & Johnson€™s 2012 balance sheet for property, plant, and equipment?

2012 2011 $ 793 $754 Buildings and building equipment 10,046 9,389 21,075 19,182 2,504 $34,654 $31,829 18,557 17,090 $16,097 $14,739 Land and land improvements Machinery and equipment Construction in progress 2,740 Less accumulated depreciation