At December 31, 2017, the balance sheet of Meca International included the following shareholders' equity accounts: Shareholders' Equity ($ in millions) Common stock, 60 million shares at $1 par Paid-in capital-excess of par Paid-in capital-share repurchase Retained earnings $60 480 5 590 Assuming that Meca International views its share buybacks as treasury stock and the following transactions occurred during 2018. . On February 12, 2018, Meca reacquired 1 million common shares at S18 per share. On June 9, 2018, Meca reacquired 2 million common shares at $15 per share. . On July 25, 2018, Meca sold 2 million treasury shares at $14 per share-determine cost as the weighted- average cost of treasury shares. The balance of paid-in capital-share repurchase account at December 31, 2018 is $9 million $1 million. 0 million