32. A corporation has the following account balances: Common stock, $1 par value, $60,000; Paid-in Capital in Excess of Par, $1,300,000. Based on this information, the

Select one:

a. legal capital is $1,360,000.

b. number of shares issued are 60,000.

c. number of shares outstanding are 1,360,000.

d. average price per share issued is $22.50.