5. As of December 31, 2003, authorized, 8,000,000 issued, with 1,000,000 shares held as treasury stock. The shares have a par value of S0.50. The per-share book value of issued shares is $12, and the per- share book value of treasury shares is S11. (8 pts) Batcheler, Inc. has 10,000,000 common equity shares On January 2, 2004, the firm declares a 2-for-1 stock split. On February 15, 2004, the firm reissues 250,000 shares of treasury stock for $6 per share. (Note: There have been no previous reissuances of treasury stock.) Complete the following tables (as of February 16, 2004, after the reissuance of shares has been recorded): Authorized Issued Outstanding Number of Shares 20,000,000 16,000,000 14,250,000 Common Stock Capital in Excess of Par Treasury Stock Total Common Equity (net) 86,500,000 Value in Dollars (S) 4,000,000 92,125,000 (9,625,000)