Sysco, formed in 1969, is North Americas largest marketer and distributor of food service products, serving approximately 425,000 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).

1. Purchased plant and equipment for $560 in cash.
2. Borrowed $768 from a bank, signing a short-term note.
3. Provided $38,222 in service to customers during the year, with $25,750 on account and the rest received in cash.
4. Paid $32,774 cash on accounts payable.
5. Purchased $30,449 inventory on account.
6. Paid payroll, $3,600 during the year.
7. Received $37,610 on account paid by customers.
8. Purchased and used fuel of $770 in delivery vehicles during the year (paid for in cash).
9. Declared $489 in dividends at the end of the year to be paid the following year.
10. Incurred $85 in utility usage during the year; paid $52 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.)