Microsoft Corporations disclosure notes for the year ending June 30, 2020, included the following regarding its $0.00000625 par common stock:

Employee Stock Purchase PlanWe have an ESPP for all eligible employees. Shares of our common stock may be purchased by employees at three-month intervals at 90% of the fair market value on the last trading day of each three-month period. Employees may purchase shares having a value not exceeding 15% of their gross compensation during an offering period. Employees purchased the following shares during the periods presented:

(Shares in millions)
Year Ended June 30,	2020	2019	2018
Shares purchased	9	11	13
Average price per share	$142.22	$104.85	$76.40

As of June 30, 2020, 96 million shares of our common stock were reserved for future issuance through the ESPP.

Required:

Prepare the journal entry that summarizes Microsofts employee share purchases for the year ending June 30, 2020.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.