For a recent 2 -year period the balance sheet of Sheridan Company showed the following stockholders' equity data at December 31 (in million). (a) Anwer the following quettions 1. What is the par value of the common stock? (Peund por wolue to 2 decimal pleces, es. 3,15 ) 2. What is the cost per share of treasury stock at December 31,2025 , and at December 31,2024 ? (b) Prepare the stockholders' equity section at December 31, 2025. (Enter account name only and do not provide descriptive information