For a recent 2-year period, the balance sheet of Waterway 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 $ 890 545 7,210 1,833 $6,812 2019 $ 844 540 5,230 957 $5,657 218 216 Common stock shares issued Common stock shares authorized Treasury stock shares 500 500 29 39 (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.) Waterway Company Balance Sheet (in millions of dollars) (Partial) $ LA