(Learning Objectives 2, 3, 4: Recording share issuance, treasury share, and dividend transactions) At December 31, 20X6, Eastern Corporation reported the shareholders’ equity accounts shown here (with dollar amounts in millions, except per share amounts).

Eastern’s 20X7 transactions included the following:

a. Net income, €447 million.

b. Issuance of 9 million shares of ordinary share for €12.50 per share.

c. Purchase of 3 million shares of treasury share for €15 million.

d. Declaration and payment of cash dividends of €34 million.

❙ Requirement 1. Journalize Eastern’s transactions in

b, c, and

d. Explanations are not required.