For a recent 2-year period, the balance sheet of Sandhill Company showed the following stockholders' equity data at December 31 (in millions). 2020 2019 Additional paid-in capital $890 $813 Common stock 675 663 Retained earnings 7,190 5,270 Treasury stock 1,880 896 Total stockholders' equity $6,875 $5,850 Common stock shares issued 225 221 Common stock shares authorized 500 500 Treasury stock shares 40 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, 2020, and at December 31, 2019? December 31, 2020 Cost per share of Treasury stock $ December 31, 2019 (b) Prepare the stockholders' equity section at December 31, 2020. (Enter account name only and do not provide descriptive information.) Sandhill Company Balance Sheet (in millions of dollars) (Partial) $ $