As of December 31, 2022, Truth Construction Company had the following equity balances:

Stockholders' Equity	December 31, 2022
Common stock - $5.00 par value	$ 4,000,000
Additional paid-in capital	6,000,000
Treasury stock6,000 shares	(90,000)
Retained earnings	250,000
Total stockholders' equity	$10,160,000

Compute the number of shares that have been issued.

At what average issue price were the shares issued?

At what average cost were the treasury stock purchased?