LaRoe Lawns inventory increased during the year by $4.2 million. Its accounts payable increased by $5.2 million during the same period.

a.	What is the amount of cash LaRoe paid to suppliers of merchandise during the reporting period if its cost of goods sold was $39.0 million? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

b.	Prepare a summary entry that represents the net effect of merchandise purchases during the reporting period. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). If no entry is required for an event, select "No journal entry required" in the first account field.)