A firm had common stock ( $0.75 in par value) of $245,000 in 2020 , and common stock ( $0.75 in par value) of $360,000 in 2021 . The same firm had capital surplus (or additional paid-in capital) of $3,100,000 in 2020 , and $5,640,000 in 2021 . What was the price an individual share (i.e. one share) was sold in 2020 ? $0.75 $16.54 $17.32 $18.11