Analyzing and Computing Issue Price, Treasury Stock Cost, and Shares Outstanding Following is the stockholders' equity section of the 2018 Merck & Co. Inc. balance sheet. Stockholders' Equity ($ millions, except par value) Common stock $0.50 par value: 6,500,000 authorized shares; 2018 3,577,105,322 issued shares $1,789 Other paid-in capital 54,331 Retained earnings 59,611 Accumulated other comprehensive loss (7.763) Stockholders' equity before deduction for treasury stock $107,968 Less treasury stock, at cost:984,543,979 shares Total Merck & Co. Inc. stockholders' equity 71,301 $36,667 a. Show the computation of the $1,789 million in the common stock account. shares x $ per share rounded down to $ million on the balance sheet. b. At what average price were the Merck common shares issued? Note: Round your answers to two decimal places (for example, enter 67.49 for 67.48555). per share c. At what average cost was the Merck treasury stock purchased? Note: Round your answers to two decimal places (for example, enter 67.49 for 67.48555). per share $