Question

WHY THE DIFFRENCE IN TOTAL IN BOTH SHARE ?

Answer 1

The par value of a stock is the stated value per share as outlined in the issuing company's charter. Also called "face value" (because it's the value printed on the face of a bond or stock certificate), the par value of a stock represents the minimum amount that must be paid per share. The difference between par and no par value stocks, therefore, is the presence or absence of this baseline valuation.