Book value of common stockholders' equity of FedEx, February 28, 2018 (figures in $ millions) Common shares ($0.10 par value per share) Additional paid-in capital Retained earnings Treasury shares at cost Other Net common equity Note: Authorized shares (millions) Issued shares, of which: Outstanding shares Treasury shares $ 32 3,087 23,712 (7,606) (359) $ 18,866 900 320 279 41 Required: a. Suppose that FedEx now issues 4 million shares at $130 a share. Update the table below with the new values. b. What would happen to the book value of common stockholders' equity if instead FedEx bought back 4 million shares at $130 per share