For a recent 2-year period, the balance sheet of Pharoah Company showed the following stockholders' equity data at December 31 (in millions). 2017 2016 Additional paid-in capital $ 900 $ 810 Common stock 663 654 Retained earnings 7,200 5,310 Treasury stock 1,764 896 Total stockholders' equity $6,999 $5,878 Common stock shares issued 221 218 Common stock shares authorized 500 500 Treasury stock shares 36 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 24 (b) Prepare the stockholders' equity section at December 31, 2017. (Enter account name only and do not p Pharoah Company Balance Sheet (in millions of dollars) (Partial) %24