ICOT Industries issued 23 million of its $1 par common shares for $472 million on April 11. Legal, promotional, and accounting services necessary to effect the sale cost $2 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).) View transaction list Journal entry worksheet > 1 Record the issuance of the shares. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general Journal