Market Adventures had 186,000 shares outstanding on January 1,2023 and issued an additional 24,000 shares during the year. The common shareholders' equity was $5,841,000 at the end of the year. The average number of shares outstanding and book value per common share is: 198,000 shares outstanding with a $29.50 book value 210,000 shares outstanding with a $27.81 book value 198,000 shares outstanding with a $27.81 book value None of the above