ICOT Industries issued 18 million of its $1 par common shares for $452 million on April 11. Legal, promotional, and accounting services necessary to effect the sale cost $1 million Required: 1. Prepare the journal entry to record the issuance of the shares. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (le, 10,000,000 should be entered as 10).) View transaction ist Journal entry worksheet Record the issuance of the shares. Not Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general joumal