For a recent 2-year period, the statement of financial position of Cheyenne Group showed the following equity data at December 31 (amounts in millions). (a) Answer the following questions. (1) What is the par value of the ordinary share? (Round par value to 2 decimal places, e.g. 3.15.) (2) What is the cost per share of treasury share at December 31, 2023, and at December 31, 2022? (b) Prepare the equity section of the statement of financial position at December 31, 2023. (Enter account name only and do not provide descriptive information.) Cheyenne Group Statement of Financial Position (in millions of HK\$) (Partial) HK$ Total Equity HK$