Gifted Marketing Corporation reported the following shareholders' equity at December 31 (adapted and in millions): E: (Click the icon to view the data.) During the next year, Gifted Marketing purchased treasury shares at a cost of $24 million and resold treasury shares for $11 million (this treasury share had cost Gifted Marketing $3 million). Record the purchase and resale of Gifted Marketing's treasury shares. Overall, how much did shareholders' equity increase or decrease as a result of the two treasury share transactions? C. Record the purchase and resale of Gifted Marketing's treasury shares. (Record debits first, then credits. Explanations are not required. Enter amounts in millions.) First, record the purchase of the treasury shares. Journal Entry Accounts Debit Credit - X Millions Data table 275 253 Ordinary share. Additional paid-in capital Retained earnings Treasury share 2.139 (631) Next, record the resale of the treasury shares. Journal Entry $ 2,036 Total shareholders' equity Accounts Debit Credit Millions Print Done Overall, how much did shareholders' equity increase or decrease as a result of the two treasury share transactions? Overall, shareholders' equity by $ million