A corporation has the following account balances: Common Stock, $2 par value, $40,000; Paid-in Capital in Excess of Par Value, $1,800,000. Based on this information, the

		a. legal capital is $1,840,000.
		b. number of shares issued is 40,000.
		c. number of shares outstanding is 1,840,000.
		d. average price per share issued is $92.