What are the right answers for A and C?

Analyzing and Computing Issue Price, Treasury Stock Cost, and Shares Outstanding Following is the stockholders' equity section of the Merck \& Co., Inc., balance sheet. a. Explain the derivation of the $1,895 million in the common stock account. Complete the calculation of total amount of shares. Enter share amounts in millions ($3,000,000=$3). Round share amounts to the nearest whole number. b. Using December 31, 2014 balances, at what average issue price were the Merck common shares issued? Round answer to two decimal places. c. At what average cost was the Merck treasury stock as of December 31, 2014? Round answer to two decimal places. $