At December 31, the records of Nortech Corporation provided the following Common stock (par $1; no changes during the current year) Shares authorized, 500,000 Shares issued, ; issue price $17 per share Common Stock account, $150,000 Shares held as treasury stock, 2,500 shares, cost $15 per Net income for the current year, $73,750 Dividends declared and paid during the current year $29,500 Retained Earnings balance, beginning of the year, $150,00e Co value per share. (Round "per share" answers to 2 decimal places.) be