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PART III. Owner Financing Following is the stockholders +equity section of the 2016 Kellogg Company balance sheet. (S in millions, except par value): a. How many common shares are issued at year end 2016 ? b. At what average price was the common stock issued as of 2016 ? c. How many common shares are outstanding at year end 2016 ? d. What average price did Kellogg acquire its treasury stock as of year-end 2016