Please answer both questions in very detail using example. I'll surely upvote if you can do both.

Please provide your working in Excel sheet for the calculations.

Diaz Corporation common stock, Inc., has a par value of $1.00 and a market value of $15.00 Explain why these price values are different. Justify your answer and present example(s) of large well-known corporations in the world. Why isn't a stock generally issued by a corporation at a price that is less than its par value? #2 The Estrella Corporation purchased 5,000 outstanding shares (which had previously been issued) from its stockholders and paid $250,000.00 for them. Sometime after this transaction, he resold 2,000 shares for $53 per share, then resold another 2,000 shares for $48 per share, and finally resold 1,000 shares for $43 per share. Prepare the records on the allocation of the purchase of outstanding shares and the three (3) sales of treasury shares. You must record each transaction in the treasury share allocation