Whitacre Company's Stockholders' Equity section of the balance sheet on December 31, 2016, was as follows: Common stock, $10 par value, 60,000 shares $600,000 issued and outstanding Additional paid-in capital Retained earnings Total stockholders' equity 480,000 1,240,000 $2,320,000 On May 1, 2017, Whitacre declared and issued a 15% stock dividend, when the stock was selling for $20 per share. Then on November 1, it declared and issued a 2-for-1 stock split. Required: 1. How many shares of stock are outstanding at year-end? shares 2. What is the par value per share of these shares? per share 3. Develop the Stockholders' Equity category of Whitacre's balance sheet as of December 31, 2017. Whitacre Company Partial Balance Sheet - Stockholders' Equity Section December 31, 2017 Total stockholders' equity