At December 31, 20X6, Western Corporation reported the shareholders' equity accounts shown here (with dollar amounts in millions, excepl per share amounts). (Click the icon to view the data.) Western's 20X7 transactions included the following: (Click the icon to view the transactions.) Requirement 1. Journalize Western's transactions in b, c, and d. Explanations are not required. Requirement 1. Journalize Western's transactions in b, c, and d. Explanations are not required. (Enter amounts in millions. Record debits first, then credits. Leave unused cells blank. Round your answers to one decimal place.) b. Issuance of 15 million shares of ordinary share for $13.50 per share. Journal Entry Accounts Date Debit Credit b. c. Purchase of 7 million shares of treasury share for $20 million. Journal Entry Date Accounts Debit Credit C. c. Purchase of 7 million shares of treasury share for $20 million. Journal Entry Date Accounts Debit Credit C. d. Declarati and payment of cash dividends of $34 million. Journalize the declaration and payment in a single entry. Journal Entry Date Accounts Debit Credit d. Requirement c, ar n. Data table Question Viewer Ordinary share $3.00 par value per share, 3,000 million shares issued 9,000 9,000 Capital in excess of par value Retained earnings 285 (90) Treasury share, at cost Total shareholders' equity $ 18,195 Print Done on. Data table a. Net income, $446 million. b. Issuance of 15 million shares of ordinary share for $13.50 per share. c. Purchase of 7 million shares of treasury share for $20 million. d. Declaration and payment of cash dividends of $34 million. Print Done