Assume Campbell Soup Company also reports the following statement of stockholders' equity. Capital Stock Accumulated Earnings Other Total Issued In Treasury Additional Retained in Comprehensive share-owners Shares Amount Shares Amount Paid-in Capital the Business Income (Loss) Equity 532 $20 (163) $ (6,015) $331 $ 7,032 $ (123) $ 1,245 1,185 1,185 112 112 (Millions, except per share amounts) Balance at July 29, 2007 Comprehensive income (loss) Net earnings Foreign currency translation adjustments, net of tax Cash-flow hedges, net of tax Pension and postretirement benefits, net of tax Other comprehensive loss Total comprehensive income Impact on adoption of FIN 48 Note 10) Dividends ($0.88 per share) Treasury stock purchased Treasury stock issued under managementincentive and stock options plan Balance at August 3, 2008 (136) (136) (13) (13) 1,172 8) (307) (307) (903) (26) (903) 3 106 (186) $(6,812) 112 $20 $ 337 $ 7.902 $(136) $ 1,311 (a) Campbell Soup Company reports $20 million in its Common Stock account. Which of the following statements best describes the manner in which this number is co The computation uses the number of outstanding shares multiplied by the market price of the stock OThe computation uses the number of issued shares multiplied by the par value of the stock. The computation uses the number of issued shares multiplied by the market value of the stock. The computation uses the number of outstanding shares multiplied by the par value of the stock. (b) At what average price were the Campbell Soup shares issued? (Round your answer to two decimal places