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Accounting

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. Following is the stockholders' equity section of the 2016 Kellogg Company balance sheet. (S in millions, except par value): Common stock, $0.25 par value, 1,000,000,000 shares authorized, issued: 420,472,901 shares in 2016 and 420,315,589 shares in 2015 105 S 105 745 Capital in excess of par value 571 6.597 Treasury stock at cost, 69,403,567 shares in 2016 and 3.997 3.943 (1.575 (1.376 1910 2.128 16 10 $1.926 $2.138 70,291,514 shares in 2015 other otal Kello9g oncontrolling interests Total equty Required: a. How many common shares are issued at year end 2016? b. At what average price was the common stock issued as of 2016? e How many common shares are outstanding at year end 2016? d How many shares of treasury stock (net) did Kellogg acquire or retire or sell during 2016

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