Analyzing and Computing Average Issue Price and Treasury Stock Cost Following is the stockholders' equity section from the Campbell Soup Company balance sheet. (Note: Campbell's uses shareowners' equity in lieu of the more common title of stockholders' equity.). Shareholders' Equity (millions, except per share amounts) July 29, 2018 July 30, 2017 Preferred stock: authorized 40 shares; non issued $ -- $ -- Capital stock, $.0375 par value; authorized 560 shares; issued 323 shares Additional paid-in capital 12 12 349 359 Earnings retained in the business 2,224 2,385 Capital stock in treasury, at cost (1,103) (1,066) Accumulated other comprehensive loss (118) (53) Total Campbell Soup Company shareowners' equity Noncontrolling interests 1,364 1,637 9 8 Total equity $1,373 $1,645 Campbell Soup Company also reports the following statement of stockholders' equity. Campbell Soup Company Issued In Treasury Earnings Accumulated Other Additional (Millions, except per share amounts) Balance at July 30, 2017 Shares Amount Shares Amount Paid-in Capital the Business 323 $12 (22) $(1,066) $359 $2,385 Retained in Comprehensive Noncontrolling Total Income (Loss) Interests Equity $(53) $8 $1,645 Net earnings (loss) 261 261 Other comprehensive income (loss) (65) 1 (64) Dividends ($1.40 per share) (422) (422) Treasury stock purchased Treasury stock issued under management incentive and stock option plans Balance at July 29, 2018 (2) 2 (86) (86) 49 (10) 39 323 $12 (22) $(1,103) $349 $2,224 $(118) $9 $1,373