Sysco Corporation, formed in $1969,$ is the largest global distributor of food service products, serving 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 buildings costing $$442$ and equipment costing $$266$ for cash.

b$.$ Borrowed $$119$ from a bank, signing a short$-$term note.

c$.$ Provided $$54,071$ in service to customers during the year, with $$29,958$ on account and the rest received in cash.

d$.$ Paid $$126,174$ cash on accounts payable.

e$.$ Purchased $$33,683$ of inventory on account.

f$.$ Paid payroll, $$8,640$ during the year.

g$.$ Received $$21,143$ on account paid by customers.

h$.$ Purchased and used fuel of $$1,600$ in delivery vehicles during the year $($paid for in cash$).$

i$.$ Declared $$598$ in dividends at the end of the year to be paid the following year.

j$.$ Incurred $$137$ in utility usage during the year; paid $$91$ in cash and owed the rest on account.

Required:

For each of the transactions, prepare journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions rather than in dollars $($for example, $55$ million should be entered as $55$ rather than $55,000,000).$

Journal entry worksheet

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Purchased buildings costing $$442$ and equipment costing $$266$ for cash.