EcoMotorss disclosure notes for the year ending December 31, 2017, included the following regarding its $0.001 par common stock: Employee Stock Purchase Plan Our employees are eligible to purchase our common stock through payroll deductions of up to 20% of their eligible compensation, subject to any plan limitations. The purchase price would be 80% of the lower of the fair market value on the first and last trading days of each six-month offering period. During the years ended December 31, 2017, 2016, and 2015, we issued 220,671, 163,700 and 220,671 shares under the ESPP for $37.6 million, $28.7 million and $13.9 million, respectively. There were 3,616,749 shares available for issuance under the ESPP as of December 31, 2017. Required:

Prepare the journal entry that summarizes EcoMotorss employee share purchases for the year ending December 31, 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)