For each of the five independent situations below, prepare a single journal entry that summarizes the recording and payment of income taxes in order to determine the amount of cash paid for income taxes and explain the change (if any) in each of the accounts shown. All dollars are in millions. (f 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).) Situation Income Tax Income Tax (Decrease) Deferred Tax Cash ene Payable Increase Liability Increase Paid for Taxes Decrease) 4.0 4.0 4.0 14.0 14.0 3.4 (2.4) 3.4 (3.4) (2.4)