For a recent 2-year period, the balance sheet of Sheridan Company showed the following stockholders' equity data at December 31 (in milions). (a) Answer the followine questiors. 1. What is the par value of the common stock? (Round par value to 2 decimal places, es. 3.15.) Par value of common stock $ 2. What is the cost per share of treasury stock at December 31, 2025, and at December 31, 2024? (b) Prepare the stockholders' equity section at December 31, 2025. (Enter account name only and do not provide descriptive information.)