Nelson Company has two classes of capital stock outstanding: 10% Preferred Stock: par value $100 Common Stock: par value $0.01 At the end of its Dec. 31, year 3 fiscal year Nelson reported the following shareholders' equity: Preferred Stock, $100 par, 500,000 shares authorized, shares issued and outstanding Common Stock, $0.01 par, 10,000,000 shares authorized issued and outstanding Additional Paid-in-Capital in Excess of Par - Preferred Additional Paid-in-Capital in Excess of Par - Common Retained Earnings Treasury Stock (common), 72,600 shares Total Shareholders' Equity Fill in the blanks above and answer the following questions: O O O O $ 4,500,000 shares 53,255 226,000 34,618,000 4,200,000 What method does Nelson use to account for treasury stock What was the average issue price of the preferred stock? What was the average issue price of the common stock? What was the average cost of a share of treasury stock? (798,600) $42,798,655