Analyzing and Computing Average Issue Price and Treasury Stock Cost Following is the stockholders' equity section from the The Coca-Cola Company year-end balance sheet. (All amounts in millions except par value.) The Coca-Cola Company Shareowners' Equity Common stock-$0.25 par value; authorized-11,422 shares; issued-7,163 shares Capital surplus Reinvested earnings Accumulated other comprehensive income (loss) Treasury stock, at cost-2,773 shares Equity attributable to shareowners of The Coca-Cola Company December 31 $1,859 14,007 63,853 (5,999) (42,670) $31,050 a. Compute the number of shares outstanding.|| million b. At what average price were the Coca-Cola shares issued? Round answer to two decimal places. $ c. At what average cost were the Coca-Cola treasury stock shares purchased? Round answer to two decimal places. $ d. How should treasury stock be treated in calculating EPS? OThe number of treasury stock shares is subtracted from the denominator in computing EPS. OThe number of treasury stock shares is added to the denominator in computing EPS. OThe treasury stock balance is subtracted from the numerator in computing EPS. OThe treasury stock balance is added to the numerator in computing EPS