Question 9 of 18 < > View Policies -/3 E Current Attempt in Progress For a recent 2-year period, the statement of financial position of Sarasota Group showed the following equity data at December 31 (amounts in millions). 2023 2022 Share premium-ordinary HK$ 960 HK$825 Share capital-ordinary 540 535 Retained earnings 7,230 5,270 Treasury shares (1,824) (868) Total equity HK$6,906 HK$5,762 Ordinary shares issued 216 214) Ordinary shares authorized 500 500 Treasury shares 38 28 (a) Answer the following questions. (1) What is the par value of the ordinary share? (Round par value to 2 decimal places, eg. 3.15) Par value of ordinary shares HKS (2) What is the cost per share of treasury share at December 31, 2023, and at December 31, 2022? December 31, 2023 December 31, 2022 Cost per share of Treasury share HK$ HKS (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) Sarasota Group Statement of Financial Position (in millions of HK$) (Partial) HK$