E3-8 a. Identify the cause of the $101.6 million increase in shareholders' equity for Year 11. b. Compute the average price at which treasury shares were repurchased during Year 11. c. Compute the book value of common stock at the end of Year 11. d. Compare the book value per share of common stock and the average price at which treasury shares were repurchased during the year (a measure of average market value per share during the year) What are some reasons of why these figures are different