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$).$

Purchased buildings costing $$446$ and equipment costing $$266$ for cash.

Borrowed $$129$ from a bank, signing a short$-$term note.

Provided $$50,371$ in service to customers during the year, with $$21,758$ on account and the rest received in cash.

Paid $$127,074$ cash on accounts payable.

Purchased $$37,083$ of inventory on account.

Paid payroll, $$6,340$ during the year.

Received $$21,943$ on account paid by customers.

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

Declared $$698$ in dividends at the end of the year to be paid the following year.

Incurred $$140$ in utility usage during the year; paid $$94$ 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 $55,000,000).$