on incorporation, a corporation issued 100 shares from treasury for $10 per share to the ownermanager. in 2017, the owner-manager sold half of her shares to another individual for $14 per share. in 2018, an employee purchased 20 shares from treasury for $16 per share. all shares are of the same class. which one of the following amounts represents the per-share paid-up capital? (a) $10 (b) $11 (c) $12.67 (d) $13.33

canada