Penne Pharmoceuticals sold 15 million shares of its \$1 par common stock to provide funds for research and development. If the issue price is $12 per share, what is the journal entry to record the sale of the shares? Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Agee Storage issued 38 million shares of its $1 par common stock at \$13 per share several years ago. Last year, for the first time, Agee retired 1 million shares at \$11 per share. If Agee now retires 1 million shares at $16 per shore, by what omount will Agee's totol poid-in copitol decline? Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10)