On February 7, 2021, Pharoah Corp. had a balance of $360,360 in its Common Shares account and the total number of shares issued was 28,600. On February 8, 2021, Pharoah paid $11,500 to reacquire 1,100 shares. On December 22, 2021, the company paid $35,000 to reacquire 2,200 shares. Collapse question part (a) Determine the average per share amount on February 7 and December 22, 2021. (Round answers to 2 decimal places, e.g. 52.76.) Average per share amount on February 7, 2021 $enter a dollar amount rounded to 2 decimal places Average per share amount on December 22, 2021