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

DeZurik Corporation had the following stockholders' equity section in its June 30,2023 , balance sheet (in thousands, except share and per share amounts): The transactions affecting the stockholders' equity accounts of DeZurik Corporation for the year ended June 30 , 2023 , are summarized here: 1. 400,000 shares of common stock were issued at $14.70 per share. 2. 80,000 shares of treasury (common) stock were sold for $18.8 per share. 3. Net income for the year was $1,360 (in thousands). 4. The fiscal 2023 preferred dividends were paid in full. Assume that all 90,000 shares were outstanding throughout the year ended June 30, 2023. 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 30,2023 . (Note: This transaction had no effect on transaction 4.) Required: a. 1. Record the effect of transactions 1 to 6 in journal entry format. 2. 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 $18.8. b. 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. c. What was the average issue price of common stock shown on the June 30,2023 , balance sheet? Record the effect of transactions 1 to 6 in journal entry format. Note: If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your an in dollars. 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 $18.8. Note: Enter your answer in thousands of dollars. Amounts to be deducted should be indicated with a minus sign. Indicate how the stockholders' equity caption details for DeZurik Corporation would change for the June 30 , 2023, balance sheet, sheet. Note: Round the preferred stock values in dollars, rounded to 2 decimal places. (e.g., 32.16). Do not enter answer in thousands. What was the average issue price of common stock shown on the June 30,2023 , balance sheet? Note: Round your answer to 2 decimal places. (e.g., 32.16)