At December 31, 2021, Pioneer Corporation reported the stockholders' equity accounts shown here (with dollar amounts in millions, except per-share amounts). (Click the icon to view the data.) Pioneer's 2022 transactions included i (Click the icon to view the transactions.) Requirements 1. Journalize Pioneer's transactions in parts b, c, d, and e. Explanations are not required. 2. What was the overall effect of these transactions (parts a-e) on Pioneer's stockholders' equity? Requirement 1. Journalize Pioneer's transactions in b, c, d, and e. Explanations are not required. (Enter amounts in millions as provided to you in the problem statement. Record debits first, then credits. Exclude explanations from any journal entries.) b. Issuance of 4 million shares of common stock for $13.00 per share. Date b. Journal Entry Accounts Debit Credit Data table Common stock, $1.00 par value per share, 30 million shares issued 30 30 Paid-in capital in excess of par value 105 Retained earnings Treasury stock, at cost Total stockholders' equity 260 (60) $ 335 Print Done More info a. Net income, $451 million b. Issuance of 4 million shares of common stock for $13.00 per share c. Purchase of 9 million shares of treasury stock for $108 million d. Sold 5 million of the treasury shares purchased in part c for $75 million e. Declaration and payment of cash dividends of $33 million Print Done