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Guardian Inc. issues 1000 common shares on january 1. year 1 for 10000($10 per share) and an additional 3000 common shares are issued on December

Guardian Inc. issues 1000 common shares on january 1. year 1 for 10000($10 per share) and an additional 3000 common shares are issued on December 31, Year 1 for $60000 ($20 per share). what is the PUC and ABC of Guardian Inc shares for an individual buying on january 1 Year 1 and December 31 Year 1

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