EcoMotors's 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 10% of their eligible compensation, subject to any plan limitations. The purchase price would be 90% 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 221,571, 164,600 and 221,571 shares under the ESPP for $385 milion $29.6 million and $14,8 million respectively. There were 3.625,749 shares available for issuance under the ESPP as of December 31, 2017 Required: Prepare the journal entry that summarizes EcoMotors's 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.)