On January 10, 2022, Michael Roberts Design Services purchased treasury stock at a cost of $23 million. On July 3, 2022, Michael Roberts resold some of the treasury stock for $8 million; this resold treasury stock had cost the company $3 million. Record the purchase and resale of Michael Roberts's treasury stock. Overall, how much did stockholders' equity increase or decrease as a result of the two treasury-stock transactions? Jan 10 Date Accounts Debit Credit Millions