Borner Communications' articles of incorporation authorized the issuance of $125$ million common shares. The transactions described below effected changes in Borner's outstanding shares. Prior to the transactions, Borner's shareholders' equity included the following:

$\backslash$table$[[$Shareholders$\text{'}$ Equity,$($$ in millions$)],[$Common stock, $110$ million shares at $$1$ par,$$110$