For each of the five independent situations below, prepare a single journal entry that summarizes the recording and payment of income taxes and determine the amount of cash paid for income taxes. All dollars are in millions.

Situation	Income Tax Expense	Income Tax Payable Increase (Decrease)	Deferred Tax Liability Increase (Decrease)	Cash Paid for Taxes
1	20.0	0	0
2	20.0	3.8	0
3	20.0	0	(2.8)
4	20.0	3.8	2.8
5	20.0	(3.8)	(2.8)

Prepare a single journal entry that summarizes the recording and payment of income taxes. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Events 1,2,3,4,5