ICOT Industries issued 21 million of its $1 par common shares for $464 million on April 11 . Legal, promotional, and accounting services necessary to effect the sale cost $4 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 (i.e., 10,000,000 should be entered as 10).)