Here are the stockholders' Equity accounts and balances from the records of Brett Corporation:

Preferred Stock, cumulative, 30,000 shares authorized $12 par $300,000

Common Stock, 400,000 shares authorized, 360,000 shares issued 720,000

Treasury Stock (10,000 shares, common stock) 180,000

Use this information to answer the following question: the common stock has a par value. what is it per share?