For a recent 2-year period, the balance sheet of Swifty Company showed the following stockholders' equity data at December 31 (in millions). Additional paid-in capital Common stock Retained earnings Treasury stock Total stockholders' equity 2020 $ 950 672 7,230 1,665 $7,187 2019 $ 826 663 5.280 868 $5,901 224 Common stock shares issued Common stock shares authorized Treasury stock shares 500 221 500 28 37 (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.) Swifty Company Balance Sheet (in millions of dollars) (Partial) $ $