COCA-COLA"COMPANY SHAREOWNERS EQU Un mill ons, except par value Common stock, $0.25 per value; Authorized-11,200 shares Capital surplus Accumulated other comprehensive income (loss) Apr 01 2016 De3T, 2015 1,760 $ 1,760 14,016 ..14,507 64,985 10,789) 65,018 0,789) (10,174) Treasury stock, at cost-2,708 and 2,716 shares, respectively. Equilty attributable to noncontrolling Interests.. Total equity.... 24,914 215 $25,129 25,554 210 14 $25,764 16 None 22 b. Assume that Coca-Cola issued 400,000 s hares during the fitst quarter at $45 How should this transaction be recorded (journalentry)? Cash (400000 Shares 45) 26 c. Assume that during the first quarter, Cooa-Cola purchased approximately 22 million shares on the open market at an average price of $43 45 per share as Q1 02 Q3 04 Q5