Sherriane Baby Products salaries expense was $14.9 million.

Required:
What is the amount of cash Sherriane paid to employees during the reporting period if its salaries payable increased by $4.5 million?Prepare a summary entry that represents the net effect of salaries expense incurred and paid during the reporting period.

1. What is the amount of cash Sherriane paid to employees during the reporting period if its salaries payable increased by $4.5 million? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

2. Prepare a summary entry that represents the net effect of salaries expense incurred and paid 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 a transaction/event, select "No journal entry required" in the first account field.)