Darlington Incorporated, permits any of its employees to buy shares directly from the company. There are no brokerage fees and shares can be purchased at a 10% discount. During May, employees purchased 14,000 shares at a time when the market price of the shares was $10 per share. Prepare the appropriate journal entry for the May purchase. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field