For a recent 2-year period, the balance sheet of Ayayal Company showed the following stockholders equity data at December 31 in millions) 2020 2019 $848 Additional pald-in capital Common stock Retained earnings Treasury stock Total stockholders equity $940 663 7.210 1.584 $7.229 5.230 945 $5.787 Common stock shares issued Common stock shares authorized Treasury stock shares 221 500 36 218 500 27 (a) Answer the following questions (1) What is the par value of the common stock? (Round par value to 2 decimal places, es $3.15) Par value of common stocks 12) What is the cost per share of treasury stock at December 31, 2020, and at December 31, 2019? December 31, 2020 December 31, 2019 Cost per share of Treasury stock $ {b) Prepare the stockholders' equity section at December 31, 2020. (Enter account name only and do not provide descriptive Information) Ayayal Company Balance Sheet (in millions of dollars) (Partial) > >