For a recent 2-year period, the balance sheet of Splish Company showed the following stockholders' equity data at December 31 (in millions) 2020 2019 Additional paid-in capital $960 $ 818 Common stock 669 663 Retained earnings 7,150 5,260 Treasury stock 1,900 900 Total stockholders' equity $6,879 $5,841 Common stock shares issued 223 221 Common stock shares authorized 500 500 Treasury stock shares 38 25 (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 $enter the par value of the common stock rounded to 2 decimal places (2) What is the cost per share of treasury stock at December 31, 2020, and at December 31, 2019?