Sysco Corporation, formed in 1969, is the largest global distributor of food service products, serving over 500,000 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 buildings costing $432 and equipment costing $254 for cash. b. Borrowed $119 from a bank, signing a short-term note. C. Provided $55,371 in service to customers during the year, with $28,558 on account and the rest received in cash. d. Paid $132,074 cash on accounts payable. e. Purchased $41,683 of inventory on account. f. Paid payroll, $6,540 during the year. g. Received $22,043 on account paid by custo hers. h. Purchased and used fuel of $1,750 in delivery vehicles during the year (paid for in cash). i. Declared $698 in dividends at the end of the year to be paid the following year. j. Incurred $121 in utility usage during the year; paid $110 in cash and owed the rest on account. Required: For each of the transactions, prepare journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions.)