For a recent 2-year period, the balance sheet of Flint Company showed the following stockholders equity data at December 31 (in millions). 2017 2016 Additional paid-in capital $ 990 $ 825 Common stock 660 651 Retained earnings 7,230 5,310 Treasury stock 1,911 864 Total stockholders equity $6,969 $5,922 Common stock shares issued 220 217 Common stock shares authorized 500 500 Treasury stock shares 39 27 (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 $ $