Ordinary share ................................. Additional paid-in capital.................. Retained earnings.............................. Treasury share................................... Total shareholders' equity.................

$ 225 245 2,149

(621) $1,998

During the next year, Newton Marketing purchased treasury shares at a cost of $24 million and resold treasury shares for $6 million (this treasury share had cost Newton Marketing

$2 million). Record the purchase and resale of Newton Marketing's treasury shares. Overall, how much did shareholders' equity increase or decrease as a result of the two treasury share transactions?