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 (1) (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 strokhnidere' anuitu? 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. c. Purchase of 7 million shares of treasury stock for $98 million. c. Purchase of 7 million shares of treasury stock for $98 million. d. Sold 4 million of the treasury shares purchased in part c for $60 million e 1. Declaration and payment of cash dividends of $35 million. Journalize the declaration of the divider. e 2. Declaration and payment of cash dividends of $35 million. Now journalize the payment of the cash dividends. e 2. Declaration and payment of cash dividends of $35 million. Now journalize the payment of the casff dividends. Requirement 2. What was the overall effect of these transactions (parts a through e) on Pioneer's stockholders' equity? (Enter a net decrease with a minus sign or parentheses.) The overall net increase (decrease) on stockholders' equity, in millions, is