For a recent 2-year period, the balance sheet of Sunland Company showed the following stockholders equity data at December 31 (in millions) 2020 2019 $990 $825 660 651 Additional paid in capital Common stock Retained earnings Treasury stock Total stockholders equity 7.230 5,310 1.911 864 $6,969 $5.922 220 217 Common stock shares issued Common stock shares authorized Treasury stock shares 500 500 39 27 (a) Answer the following questions. (1) What is the par value of the common stock? (Round par value to 2 decimal places, 08 $2,15) Par value of common stock $ (2) What is the cost per share of treasury stock at December 31, 2020, and at December 31, 2017 December 31, 2020 December 31, 2019 Cost per share of Treasury stock 5 (b) Prepare the stockholders' equity section at December 31, 2020. (Enter account name only and do not provide descriptive information.) Sunland Company Balance Sheet (in millions of dollars) (Partial)