Common stock - aim is to calculate issue price and dividend amount. The balance sheet caption for common stock is the following: Common stock without par value, 2,500,000 shares authorized 1,750,000 shares issued and 1,550,000 shares outstanding..............$ 25,375,000.00 a) Calculate the average price at which the shares were issued. b) If these shares had been assigned a stated value of $1 each, show how the caption here would be different. c) If a cash dividend of $3.50 per share were declared, calculate the total amount of cash that would be paid to stockholders. d) What accounts for the difference between issued shares and outstanding shares