On January 10, 2022, Gellman Design Services purchased treasury stock at a cost of $22 million. On July 3, 2022, Gellman resold some of the treasury stock for $8 million; this resold treasury stock had cost the company $4 million. Record the purchase and resale of Gellman's treasury stock. Overall, how much did stockholders' equity increase or decrease as a result of the two treasury-stock transactions? Record the purchase and resale of Gellman's treasury stock. (Record debits first, then credits. Exclude explanations from any journal entries. Enter amounts in millions as provided to you in the problem statement.) First, record the purchase of the treasury stock