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 $400 and equipment costing $222 for cash. b. Borrowed $99 from a bank, signing a short-term note. c. Provided $57,971 in service to customers during the year, with $28,958 on account and the rest received in cash. d. Paid $131,674 cash on accounts payable. e. Purchased $35,883 of inventory on account. f. Paid payroll, $7,940 during the year. g. Received $19,743 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 $92 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.)