1. Ava Consulting issued 830 shares of previously unissued common stock with a par value of $1. The selling price for the stock was $6 per share. The credit to Additional Paid in Capital - Common Stock would be $_________

2. Shepherd Companys Stockholders equity is as follows: Common Stock, $ 1 par $11,668 Additional PIC 27,262 Treasury Stock, $ 9 $ 4,286 How many treasury shares are owned by the company? Round to a whole number