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Ex15-5 15-6 Hanson Inc. began operations on June 5, 2011. Journalize the following shareholders' equity transactions that occurred during the first month of operations: 2011 June 5 Gave 4,000 common shares to the organizers of the corporation in exchange for accounting and legal services valued at $65,000. 15 Received $17 cash per share for the issuance of 75,000 common shares. 16 Issued 10,000 preferred shares for cash of $30 per share. 17 8,000 common shares were issued to a creditor who was owed $100,000. 18 The board of directors declared a cash dividend of $15,000 on the preferred shares and $5,000 on the common shares to shareholders of record on June 20, payable July 1. 30 150,000 common shares were issued in exchange for machinery with a fair market value of $2,000,000. The shares were actively trading on this date at $13.20 per share. July 1 The dividends declared on June 18 were paid. Lindsay Led. was authorized to issue an unlimited number of common shares. During January 2011, its first month of operations, the following selected transactions occurred: Jan. 1 1,000 shares were issued to the organizers of the corporation. The total value of the shares was determined to be $8,000. 5 15,000 shares were sold to various shareholders for $9.00 each. 15 The board of directors declared a cash dividend of $0.50 per common share to shareholders of record on January 19, payable January 31. 20 4,000 shares were issued in exchange for land valued at $32,000. The shares were actively trading on this date at $10.75 per share. 31 Closed the Income Summary account, which showed a credit balance of $110,000. 31 Paid the dividends declared on January 19. Required a. Journalize the above transactions. b. Prepare the shareholders' equity section of the balance sheet of Lindsay Ltd. at January 31, 2011. c. What was the average issue price per common share