The following data is provided for the equity of balance sheet: Additional paid-in capital $60 million Treasury shares at cost ($2 million) Common Shares ($0.50 par value) $10 million Retained Earnings $130 million Please write your answers for all sections in the space provided below. I want to see your steps for the result. Just showing the result will not be accepted. Additionally, strong similarities in the calculations will be considered as cheating (a) Calculate the book value per share (5 pts.) (b) The firm sells 1,000,000 new shares at a price of $20 per share. What is the new value of "Common Shares' account? (5 pts.) (c) Using the information in section (b). what is the new value of the additional paid-in-capital account? (5 pts.)