Kerch Manufacturing has the following shareholders' equity accounts on the balance sheet: Common stock, $0.50 par value: $ 165,320 Capital surplus: 2,876,145 Retained earnings: 2,370,025 Calculate the number of shares outstanding, the average price at which the shares were issued, and the book value per share. 330,640, $16.37, $8.70 330,640, $8.70, $15.87 330,640, $9.20, $16.37 O O O None of the above 300,000, $10.14, $18.04