Following is the stockholders equity section of a recent balance sheet for Portlands, Inc.:

Stockholders Equity:
Preferred stock, $0.01 par value, authorized shares 100,000, issued shares none
Common stock, $1.25 par value, authorized shares, 400,000, issued shares 241,764	$ 302,205
Capital in excess of par	604,410
Retained earnings	5,840,053
Accumulated other comprehensive loss	(100,304)
Common stock in treasury, at cost 75,000 shares	(2,647,500)
Total stockholders equity	$ 3,998,864

1. Verify the $302,205 balance for the common stock account.
2. What was the average issue price for the common shares issued?
3. How many common shares are outstanding as of year-end?
4. What was the average cost at which the treasury stock was purchased?