A corporation has the following account balances: Common Stock, $$1$ par value, $$80000$; Paid$-$in Capital in Excess of Par Value, $$2710000.$ Based on this information, the

a$)$ average price per share issued is $$3\mathrm{.}49.$

b$)$ legal capital is $$2790000.$

c$)$ number of shares outstanding is $2790000.$

d$)$ number of shares issued is $80000.$