Record journal entries for each of the following:

Sysco, formed in 1969, is North Americas largest marketer and distributor of food service products, serving approximately 400,000 restaurants, hotels, schools, hospitals, and other institutions. The following summarized transactions are typical of those that occurred in a recent year (dollars are in millions).

a. Purchased plant and equipment for $636 in cash.

b. Borrowed $181 from a bank, signing a short-term note.

c. Provided $39,323 in service to customers during the year, with $28,558 on account and the rest received in cash.

d. Paid $32,074 cash on accounts payable.

e. Purchased $32,305 inventory on account.

f. Paid payroll, $3,500 during the year.

g. Received $39,043 on account paid by customers.

h. Purchased and used fuel of $750 in delivery vehicles during the year (paid for in cash).

i. Declared and paid $597 in dividends for the year.

j. Incurred $68 in utility usage during the year; paid $55 in cash and owed the rest on account.