Following is the stockholders equity section of a recent balance sheet for Hammond, Inc. (all values in thousands except share data):

Stockholders Equity:
Common stock, $1 par value, authorized shares, 400,000,000, issued shares 241,763,357	$ 241,763
Capital in excess of par	685,498
Retained earnings	5,840,053
Accumulated other comprehensive loss	(100,304)
Common stock in treasury, at cost 72,227,834 shares	(2,645,500)
Total stockholders equity	$ 4,021,384

a. Verify the $241,763 thousand balance for the common stock account.

b. What was the average issue price for the common shares issued?

c. How many common shares are outstanding as of year-end?

d. What was the average cost at which the treasury stock was purchased?