For a recent 2-year period, the balance sheet of Pronghorn Company showed the following stockholders equity data at December 31 (in millions). 2017 2016 Additional paid-in capital $ 960 $ 825 Common stock 540 535 Retained earnings 7,230 5,270 Treasury stock 1,824 868 Total stockholders equity $6,906 $5,762 Common stock shares issued 216 214 Common stock shares authorized 500 500 Treasury stock shares 38 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.) Pronghorn Company Balance Sheet (in millions of dollars) (Partial) $ : $