Please explain your work.

Splash-Away Car Wash filed articles of incorporation in which 50,000 shares of $5 par common stock were authorized. Since then, 35,242 shares have been issued and 4,000 shares were repurchased as treasury stock. The stockholders' equity section of the balance sheet as of December 31,205 appeared as follows: How many shares are outstanding? Splash-Away Car Wash filed articles of incorporation in which 50,000 shares of $5 par common stock were authorized. Since then, 30,732 shares have been issued and 5,000 shares were repurchased as treasury stock. The stockholders' equity section of the balance sheet as of December 31,205 appeared as follows: What is the average price per share at which Splash-Away issued its shares? Round to the nearest penny