For a recent 2-year period, the balance sheet of Sandhill Company showed the following stockholders' equity data at December 31 (in millions).

2017

2016

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.

the questions are in attachment

For a recent 2-year period, the balance sheet of Sandhill Company showed the following stockholders' equity data at December 31 (in millions). 2017 Additional paid-in capital Common stock Retained earnings Treasury stock Total stockholders' equity Common stock shares issued Common stock shares authorized Treasury stock shares 2016 $ 890 675 7,190 1,880 $ 813 663 5,270 896 $6,875 $5,850 225 500 40 221 500 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.) Sandhill Company Balance Sheet (in millions of dollars) (Partial) $ : $