Whitacre Company's Stockholders' Equity section of the balance sheet on December 31, 2018 was as follows Common Stock, $10 par value, S600,000 480,000 1.240,000 $2,320,000 60,000 shares issued and outstanding Additional paid-in capital Retained earnings Total stockholders' equity On May 1, 2019, Whitacre declared and issued a 15% stock dividend, when the stock was selling for $20 per share. Required a) How many shares of stock are outstanding at year-end? b) What is the par value per share of these shares