Mango designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players. Mango employs over 92,000 people in the United States. A recent statement of cash flows contained the following information (in millions):

	Year 3		Year 2			Year 1
Cash flows from financing activities:
Repurchases of common stock	(115.4	)		(399.9	)		0

2. Assume that Apple resold some of the treasury stock. The shares were originally purchased for $9.1 million and were resold for $10.2 million. Prepare the journal entry to record the sale of the treasury 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 rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)