Borner Communications' articles of incorporation authorized the issuance of $175$ 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,$($$ in millions$)],[$Common stock, $160$ million shares at $$1$ par,$$160$

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