For a recent 2-year period, the balance sheet of Sarasota Company showed the following stockholders' equity data at December 31 (in millions). 2020 2019 Additional paid-in capital $940 $ 842 Common stock 663 651 Retained earnings 7,210 5,320 Treasury stock 1,634 858 Total stockholders' equity $7,179 $5,955 Common stock shares issued 221 Common stock shares authorized 500 217 500 26 Treasury stock shares 38 (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 December 31, 2019 Cost per share of Treasury stock $ (b) Prepare the stockholders' equity section at December 31, 2020. (Enter account name only and do not provide descriptive information.) Sarasota Company Balance Sheet (in millions of dollars) (Partial)