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

		2014		2013
Additional paid-in capital		$ 989		$ 828
Common stock		559		554
Retained earnings		7,174		5,317
Treasury stock		1,833		972
Total stockholders equity		$6,889		$5,727
Common stock shares issued		215		213
Common stock shares authorized		500		500
Treasury stock shares		39		27

(a) Answer the following questions. (1) What is the par value of the common stock?

(2) What is the cost per share of treasury stock at December 31, 2014, and at December 31, 2013?

(b) Prepare the stockholders equity section at December 31, 2014.

Santana Dotson Company Balance Sheet (in millions of dollars) (Partial)