Assume that on December 31, 2016, Eastern Corporation reported the stockholders' equity information shown here (with dollar amounts in millions, except per-share amounts). E (Click the icon to view the data.) Requirement Complete the stockholders' equity section of the company's balance sheet on December 31, 2017. (Enter amounts in millions, except per-share amounts, as provided in the problem.) The company had the following items during 2017: (Click the icon to view the transactions.) Stockholders' Equity: $ [ par, Dshares D D Total stockholders' equity Common stock, $1.00 par value per share, 29 million shares issued Paid-in capital in excess of par value . . . . . . . . . . . . . . . . . . . 29 102 Retained earnings 290 (100) Treasury stock, at cost 321 Total stockholders' equity a. Net income, $440 million b. Issuance of 8 million shares of common stock for $12.50 per share c. Purchase of 2 million shares of treasury stock for $20 million d. Sold 1 million of the treasury shares purchased in part c for $15 million e. Declaration and payment of cash dividends of $33 million