For a recent 2-year period, the balance sheet of Kingbird Company showed the following stockholders' equity data at December 31 (in millions). 2020 $930 2019 $843 Additional paid-in capital Common stock Retained earnings 651 642 7.210 5.220 1,850 945 $6.941 $5,760 Treasury stock Total stockholders' equity 217 Common stock shares issued Common stock shares authorized Treasury stock shares 500 37 500 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, 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.) Kingbird Company Balance Sheet (in millions of dollars) (Partial)