Wolverine World Wide, Inc., manufactures military, work, sport, and casual footwear and leather accessories under a variety of brand names, such as Hush Puppies, Wolverine, Merrell, Stride Rite, and Bates, to a global market. The following transactions occurred during a recent year. Dollars are in millions.

Issued common stock to investors for $21.4 cash (example). Purchased $1,626.6 of additional inventory on account. Paid $40.1 on long-term debt principal and $3.7 in interest on the debt. Sold $2,350.0 of products to customers on account; cost of the products sold was $1,426.6. (Hint: There are two separate effects needed for (d): one for earning revenue and one for incurring an expense.) Paid cash dividends of $23.0 to shareholders. Purchased for cash $32.4 in additional property, plant, and equipment. Incurred $713.6 in selling expenses, paying three-fourths in cash and owing the rest on account. Earned $0.50 of interest on investments, receiving 80 percent in cash. Incurred $35.0 in interest expense to be paid at the beginning of next year.

For each of the transactions, complete the tabulation, indicating the effect (positive value for increase, negative value for decrease, and leave blank if no effect) of each transaction.