At December 31, 2016, Western Corporation reported the stockho ders equity accounts shown here (with dollar amounts in Western's 2017 transactions included milions, except per-share amounts) a. Net income, $442 million b. Issuance of 20 million shares of common stock for $11.50 per share c. Purchase of 3 million shares of treasury stock for $42 million d. Sold 2 million of the treasury shares purchased in part c tor $30 million e. Declaration and payment of cash dividends of s29 million Common stock, $2.00 par value per share, 30 million shares issued Paid-in capital in excess of par value Retained eamings Treasury stock, at cost $ 60 75 280 355 Total stockholders' equity 1. Joumalize Westem's transactions in parts b, c, d, and e. Explanations are not required 2. What was the overal effect of these transactions (parts a -e)on Western's stockholders' equity