Requirement 1. Journalize Pioneer's transactions in b, c, and d. Explanations are not required. (Enter amounts in millions. Record debits first, then credits. Leave unused cells blank. Round your answers to one decimal place.) b. Issuance of 15 million shares of ordinary share for $10.50 per share. Journal Entry Date Accounts Debit Credit - X b. Data table - X Data table $ 2,300 c. Purchase of 4 million shares of treasury share for $10 million. 11,500 Ordinary share $1.00 par value per share, 2,300 million shares issued Capital in excess of par value Retained earnings Treasury share, at cost Total shareholders' equity a. Net income, $441 million. b. Issuance of 15 million shares of ordinary share for $10.50 per share. c. Purchase of 4 million shares of treasury share for $10 million d. Declaration and payment of cash dividends of $27 million. Journal Entry 275 (40) Date Accounts Debit Credit C. $ 14.035 Print Done Print Done d. Declaration and payment of cash dividends of $27 million. Journalize the declaration and payment in a single entry. Journal Entry Date Accounts Debit Credit d. x