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Balance Sheets As of December 31 Additional Information 1. Sold land that cost $35,600 for $39,600. 2. Sold equipment that cost $27,300 and had accumulated depreciation of $23,200 for $21,000. 3. Purchased new equipment for $222,000. 4. Sold marketable securities that were classified as available-for-sale and that cost $46,300 for $81,300. 5. Purchased new marketable securities, classified as available-for-sale, for $120,600. 6. Paid $23,000 on the principal of the long-term note. 7. Paid off a $102,900 bond issue and issued new bonds for $205,800. 8. Sold 100 shares of treasury stock at its cost. 9. Issued some new common stock. 10. Issued some new $50 par preferred stock. 11. Paid dividends. (Note: The only transactions to affect retained earnings were net income and dividends.) b-1. What is the cost per share of the treasury stock? b-2. What was the issue price per share of the preferred stock? b-3. What was the book value of the equipment sold? \begin{tabular}{|l|l|l|} \hline b-1. & Cost per share of the treasury stock & \\ \hline b-2. & Issue price of the preferred stock & per share \\ \hline b-3. & Book value of equipment & \\ \hline \end{tabular}