For each of the five independent situations below, prepare a journal entry that summarizes the purchases, sales, and payments related to inventories in order to determine the amount of cash paid to suppliers and explain the change in each account shown. All dollars are in millions.

Cost of Accounts Payable Cash Paid Situation Goods SoldIncrease (Decrease Increase (Decrease) to Suppliers Inventory 200 200 200 200 200 0 6 0 6 0 0 14 14 (14) 2 3 2 2