Sherriane Baby Products salaries expense was $17 million.

a. What is the amount of cash Sherriane paid to employees during the reporting period if its salaries payable increased by $3 million? (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).)

b. Prepare a summary entry that represents the net effect of salaries expense incurred and paid during the reporting period. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)