Distinguishing Between Common Stock and Additional Paid$-$in Capital

Following is the stockholders' equity section from the Cisco Systems Inc. balance sheet for the third

quarter of fiscal $2019.$

Shareholders' Equity $($in millions, except par value$)$

April $27,2019$

Preferred stock, no par value: $5$ shares authorized; none issued and outstanding

Common stock and additional paid$-$in capital, $$0\mathrm{.}001$ par value: $20,000$ shares

authorized; $4,313$ shares issued and outstanding

Retained earnings $($Accumulated deficit$)$

Accumulated other comprehensive income $($loss$)$

Total equity

a$.$ For the $$40,577$ million reported as "common stock and additional paid$-$in capital," what portion is

common stock and what portion is additional paid$-$in capital?

$b.$ Explain why Cisco does not report the two components described in part a separately.

c$.$ Cisco's stock price was $$55\mathrm{.}88$ on April $26,2019($the closest trading day to fiscal year$-$end$).$ Deter$-$

mine Cisco's market capitalization that day.