For a recent 2-year period, the balance sheet of Buffalo Company showed the following stockholders equity data at December 31 (in millions). 2017 2016 Additional paid-in capital Common stock Retained earnings Treasury stock $ 960 651 7,200 1,540 57,271 836 642 5,230 896 55,812 Total stockholders equity Common stock shares issued Common stock shares authorized Treasuryv stock shares 217 500 35 214 500 28 (a) Answer the following questions. (1) What is the par value of the common stock? (Round par value to 2 decimal places, e.g. $3.15.) Par value of common stock (2) What is the cost per share of treasury stock at December 31, 2017, and at December 31, 2016? December 31, 2017 December 31, 2016 Cost per share of Treasury stock (b) Prepare the stockholders' equity section at December 31, 2017. (Enter account name only and do not provide descriptive information.) Buffalo Company Balance Sheet (in millions of dollars) (Partial)