DeZurik Corporation had the following stockholders$$ equity section in its June $30,2023,$ balance sheet $($in thousands, except share and per share amounts$)$:

June $30($in thousands$)$

$20232022$

Paid$-$in capital:

$$5\mathrm{.}70$ Preferred stock, $ $?$ par value, cumulative, $200,000$ shares authorized, $90,000$ shares issued and outstanding $ $3,960$

Common stock, $$5$ par value, $4,000,000$ shares authorized, $3,400,000$ shares issued, $3,000,000$ shares outstanding

Additional paid$-$in capital on common stock $27,880$

Retained earnings

Less: Treasury common stock, at cost$,?$ shares

Total stockholders' equity $ $69,933$ $ $61,131$

The transactions affecting the stockholders$$ equity accounts of DeZurik Corporation for the year ended June $30,2023,$ are summarized here:

$450,000$ shares of common stock were issued at $$14\mathrm{.}90$ per share.

$100,000$ shares of treasury $($common$)$ stock were sold for $$19\mathrm{.}2$ per share.

Net income for the year was $$1,400($in thousands$).$

The fiscal $2023$ preferred dividends were paid in full. Assume that all $90,000$ shares were outstanding throughout the year ended June $30,2023.$

A cash dividend of $$0\mathrm{.}20$ per share was declared and paid to common stockholders. Assume that transactions $1$ and $2$ occurred before the dividend was declared.

The preferred stock was split $2$ for $1$ on June $30,2023.($Note: This transaction had no effect on transaction $4.)$

Required:

Record the effect of transactions $1$ to $6$ in journal entry format.

Calculate the dollar amounts that DeZurik Corporation would report for each stockholders$$ equity caption on its June $30,2023,$ balance sheet, after recording the effects of transactions $1$ to $6.$ Also the treasury stock was purchased at $$19\mathrm{.}2.$

Indicate how the stockholders$$ equity caption details for DeZurik Corporation would change for the June $30,2023,$ balance sheet, as compared to the disclosures for the $2022$ balance sheet.

What was the average issue price of common stock shown on the June $30,2023,$ balance sheet?