Partial balance sheets and additional information are listed below for Ensign Company.

Ensign Company
Partial Balance Sheets
as of December 31
	2021			2020
Assets
Cash	$	17,000		$	34,000
Accounts receivable		84,000			54,000
Inventory		17,600			22,000
Liabilities
Accounts payable	$	66,000		$	55,000

Additional information for 2021: Net income was $164,000. Depreciation expense was $24,000. Sales totaled $340,000. Cost of goods sold totaled $139,000. Required: Prepare the summary entry for the amount of cash paid to merchandise suppliers during 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)