13) The following information is from the December 31, 2018 balance sheet of Millner Corporation. Preferred Stock, $100 par Paid-In Capital in Excess of Par-Preferred Common Stock, $1 par Paid-In Capital in Excess of ParCommon Retained Earnings Total Stockholders' Equity $560,000 43,000 190,000 510,000 191,500 $1,494,500 What was the average issue price of the common stock shares? (Round your answer to the nearest cent.) A) $1.88 B) $1.00 C) $2.68 D) $3.68