Given the equity portion of a firm's balance sheets below, determine the average price per share at which new shares were sold by the firm in 2019. 2018 2019 Common Stock ($0.40 par) $356,100 $430,200 $9,825,000 $12.726,000 Capital Surplus Retained Earnings $17,400,000 $19,100,600 $16.06 per share $24.84 per share $25.24 per share $15.66 per share