DeZurik Corp. had the following stockholders equity section in its June 30, 2020, balance sheet (in thousands, except share and per share amounts):

	June 30 (in thousands)
	2020				2019
Paid-in capital:
$5.00 Preferred stock, $ ? par value, cumulative, 200,000 shares authorized, 91,000 shares issued and outstanding					$	6,370
Common stock, $5 par value, 4,000,000 shares authorized, 3,330,000 shares issued, 3,000,000 shares outstanding
Additional paid-in capital on common stock						24,975
Retained earnings
Less: Treasury common stock, at cost, ? shares
Total stockholders' equity	$	69,217			$	61,842

The transactions affecting the stockholders equity accounts of DeZurik Corp. for the year ended June 30, 2020, are summarized here:

1. 370,000 shares of common stock were issued at $14.50 per share.
2. 80,000 shares of treasury (common) stock were sold for $18.5 per share.
3. Net income for the year was $1,330 (in thousands).
4. The fiscal 2020 preferred dividends were paid in full. Assume that all 91,000 shares were outstanding throughout the year ended June 30, 2020.
5. A cash dividend of $0.10 per share was declared and paid to common stockholders. Assume that transactions (1) and (2) occurred before the dividend was declared.
6. The preferred stock was split 2 for 1 on June 30, 2020. (Note: This transaction had no effect on transaction 4.)

Indicate how the stockholders equity caption details for DeZurik Corp. would change for the June 30, 2020, balance sheet, as compared to the disclosures for the 2019 balance sheet. (Round the preferred stock values in dollars, rounded to 2 decimal places. (e.g., 32.16). Do not enter answer in thousands.)

Preferred stock			par value, cumulative,		shares authorized,
	shares issued and outstanding.
Common stock	$ 5 par value	4,000,000	shares authorized		shares issued
	shares outstanding.
Treasury common stock, at cost,			shares.

What was the average issue price of common stock shown on the June 30, 2020, balance sheet? (Round your answer to 2 decimal places. (e.g., 32.16))

Average issue price

per share