Average common shares outstanding. Basic earnings per share. 10,462 282 10,527 818 e a $ 0.36 $ 0.94 1. Distinguishing Between Common Stock and Additional Paid-in Capital Following is the 2016 stockholders' equity section from the Cisco Systems Inc. balance sheet. Shareholders' Equity (in millions, except per value) July 2016 Preferred stock, no par value: 5 shares authorized, none issued and outstanding .. Common stock and additional paid-in capital, $0.001 par value: 20,000 shares authorized; 5,029 and 5,085 shares issued and outstanding at July 30, 2016, and July 25, 2015, respectively Retained earnings ..... Accumulated other comprehensive income. Total Cisco shareholders' equity. Noncontrolling interests ....... Total equity. 44,516 19,396 (326) 63,586 $63,585 a. For the $44,516 million reported as "common stock and additional paid-in capital," what portion is common stock and what portion is additional paid-in capital? b.Explain why Cisco does not report the two components described in part a separately. ADJUSTMENTS 8.1