Microsoft Corporation$$s disclosure notes for the year ending June $30,2020,$ included the following regarding its $$0\mathrm{.}00000625$ par common stock:

Employee Stock Purchase Plan$$We have an ESPP for all eligible employees. Shares of our common stock may be purchased by employees at three$-$month intervals at $90\%$ of the fair market value on the last trading day of each three$-$month period. Employees may purchase shares having a value not exceeding $15\%$ of their gross compensation during an offering period. Employees purchased the following shares during the periods presented:

$($Shares in millions$)$

Year Ended June $30,202020192018$

Shares purchased $91113$

Average price per share $$142\mathrm{.}22$ $$104\mathrm{.}85$ $$76\mathrm{.}40$

As of June $30,2020,96$ million shares of our common stock were reserved for future issuance through the ESPP.

Required:

Prepare the journal entry that summarizes Microsoft$$s employee share purchases for the year ending June $30,2020.$

Please note the following is incorrect:DR CR

Cash $1,279,980,000$

Compensation Expense $213,330,000$

Common Stock $56$

Paid in Capital $-$ Excess of Par $1,493,309,944$