Book value of common stockholders equity of Dow Chemical, December 31, 2010 (figures in billions).

Common shares ($2.2 par value per share)	$	2.948
Additional paid-in capital		2.303
Retained earnings		17.753
Treasury shares at cost		(0.256	)
Other		(4.892	)
Net common equity	$	17.856

a.	Suppose that Dow Chemical issues 100 million shares at $35 share. Show the companys equity after the issue. (Negative amounts should be indicated by a minus sign. Enter your answers in billions rounded to 3 decimal places.)

Common shares	$
Additional paid-in capital
Retained earnings
Treasury shares at cost
Other
Net common equity	$

b.	Suppose that Dow subsequently repurchased 50 million shares at $30 a share. Rework part (a) to show the effect of the further change. (Negative amounts should be indicated by a minus sign. Enter your answers in billions rounded to 3 decimal places.)

Common shares	$
Additional paid-in capital
Retained earnings
Treasury shares at cost
Other
Net common equity	$