At October 31, 2020, Rigg, Inc. has 80,000 common shares issued and outstanding. The company's common stock account has a balance of $20,000 and the additional paid-in capital account has a value of $664,000. For per share amounts, enter your answer in dollars and cents (e.g., 4.00). Hint for answering these questions: recreate the journal entry Rigg would have recorded upon issuing the common shares. Divide aggregate dollar amounts by the number of shares issued. a. What is the par value per share of Rigg's common stock? $ b. At what price per share, on average, were the 80,000 shares issued? $ On December 15, 2020, Rigg, Inc. repurchases 500 common shares. As a result of this transaction, the December 31, 2020 balance sheets shows Treasury stock of $18,175. a. What price per share did Rigg pay to repurchase the 500 shares? $ b. What is the total book value of common stock after the repurchase of treasury shares? $