E) The total amount of cash and other assets paid to Skysong Corporation in exchange for share capital, at December 31, 2021 was $ ( ) .

The following items were shown on the balance sheet of Skysong Corporation on December 31, 2021: $286,000 Shareholders' Equity Share Capital $3 preferred shares, redeemable at $120, cumulative, 27,000 shares authorized, 13,000 shares issued Common shares, no par value, unlimited number of shares authorized; shares issued Total share capital Retained Earnings Total shareholders' equity 1,410,000 1,696,000 640,000 $2,336,000 Complete the following statements. All of the common shares were issued at $5 per share. a) The number of common shares issued was b) The preferred shares dividend is $ per share. c) It would cost the company $ to redeem 3,800 preferred shares. d) The average issue price of the preferred shares was $