The balance sheet of Messi Services included the following shareholders' equity section at December 31, 2021: ($ in millions) Common stock ($1 par, authorized 200 million shares, issued and $ 180 outstanding 180 million shares) Paid-in capital-excess of par 1,080 Retained earnings 560 Total shareholders' equity $ 1,820 On January 5, 2022, Messi purchased 2 million treasury shares for $9 million. Immediately after the purchase of the shares, the balances in the paid-in capital excess of par and retained earnings accounts are: Paid-in capital-excess of par Retained earnings $ 1,068 $ 556