M8-21. Distinguishing Between Common Stock and Additional Paid-in Capital LO1 Cisco S (cSco Following is the 2016 stockholders' equity section from the Cisco Systems Inc. balance sheet. Shareholders' Equity (in millions, except par value) July 2016 $ Preferred stock, no par value: 5 shares authorized; none issued and outstanding... Common stock and additional paid-in capital, $0.001 par value: 20,000 shares authorized; 5,029 and 5,085 shares issued and outstanding at July 30, 2016, 19,396 ..(32 63,586 Accumulated other comprehensive income. Total equity a. For the $44,516 million reported as "common stock and additional paid-in capital." what portion is common stock and what portion is additional paid-in capital? b. Explain why Cisco does not report the two components described in part a separately