On October 15, 2012, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives On January 1. 2013, 30 million stock options were granted exercisable for 30 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2016, and December 31. 2018 at 80% of the quoted market price on January 1, 2013. which was $15. The fair value of the 30 million options, estimated by an appropriate option pricing model, is $5 per option 3 million options were forfeited when an executive resigned in 2014. All other options were exercised on July 12, 2017, when the stock's price jumped unexpectedly to $30 per share.. How should Ensor account for the exercise of the options in 2017? (If no entry is required for a transaction, 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).)