P14-8A Boulder Technology, Inc., reported the following statement of stockholders' equity for the year ended October 31. 20X4: BOULDER TECHNOLOGY, INC. Statement of Stockholders' Equity Year Ended October 31, 20X4 Common (Dollar Amounts in Millions) Stock Balance, Nov. 1, 20X3 $427 Additional Paid-in Capital $1.622 Net income 5904 336 Retained Treasury Earnings Stock S(117) Total $2,836 336 Cash dividends (194) (194) Issuance of stock (61,500,000 shares). Stock dividend.. 123 22 260 383 48 (70) -0- Sale of treasury stock. 9 19 28 Balance. Oct. 31, 20X4. 5572 $1,939 $976 S (98) $3.389 Using a statement of stockholders' equity (Obj. 6) Required Answer these questions about Boulder Technology's stockholders' equity transactions. 1. What is the par value of the company's common stock? 2. At what price per share did Boulder Technology issue its common stock during the year? 3. What was the cost of treasury stock sold during the year? What was the selling price of the treasury stock sold? What was the increase in total stockholders' equity? 4. Boulder Technology's statement lists the stock transactions in the order they occurred. What was the percentage of the stock dividend? Round to the nearest percentage.