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Exercise 15-10 For a recent 2-year period, the balance sheet of Flounder Company showed the following stockholders' equity data at December 31 (in millions) 2017 2016 Additional paid-in capital Common stock Retained earnings Treasury stock 970 550 7,160 1,739 $6,941 831 545 5,290 868 $5,798 Total stockholders' equity Common stock shares issued Common stock shares authorized Treasury stock shares 220 500 37 218 500 (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, 2017, and at December 31, 2016? December 31, 2017 December 31, 2016 Cost per share of Treasury stock (b) Prepare the stockholders' equity section at December 31, 2017. (Enter account name only and do not provide descriptive information.) Flounder Company Balance Sheet (in millions of dollars) (Partial)