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 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 221,971, 165,000 and 221,971 shares under the ESPP for $38.9 million. $30.0 million and $15.2 million, respectively. There were 3.629.749 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 requlred" In the first account field. Enter your answers In whole dollars.) View transaction list Journal entry worksheet Record the entry for employee share purchase. Note: Enter debits before credits. Debit Credit Date General Journal December 31, 2017 Cash Compensation expense Common stock Paid-in capital - excess of par Record entry Clear entry View general journal