Following is the stockholders equity section of the 2017 balance sheet for Working Corp. Compute (a) the average issue price of the shares issued and (b) the average cost of the treasury shares purchased? STOCKHOLDERS' EQUITY May 31, 2017 Common stock: $1.00 par value, 200,000 shares outstanding $ 200,000 Additional paid-in capital 960,000 Retained earnings 105,500 Treasury stock: 12,000 shares (240,000) Total stockholders' equity $1,025,500