Real World Financials

Tesla Motor’s disclosure notes for the year ending December 31, 2017, included the following regarding its $0.001 par common stock:

Our employees are eligible to purchase our common stock through payroll deductions of up to 15% of their eligible compensation, subject to any plan limitations. The purchase price would be 85% of the lower of the fair market value on the first and last trading days of each six-month offering period. During the years ended December 31, 2017, 2016, and 2015, we issued 220,871, 163,900 and 220,871 shares under the ESPP for $37.8 million, $28.9 million and $14.1 million, respectively. There were 3,618,749 shares available for issuance under the ESPP as of December 31, 2017.

Prepare the journal entry that summarizes employee share purchases for the year ending December 31, 2017. (If no entry is required for a transaction/event, 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).)