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Reconciling Common Stock and Treasury Stock Balances Assume this is the stockholders' equity section from the Abercrombie & Fitch balance sheet. Shareholders' Equity (thousands, except par value amounts) Class A common stock $0.01 par value: 150,000 shares authorized and 103,300 shares issues at January 29, 2011, and January 30, 2010, respectively Retained earnings Accumulated other comprehensive loss.net of tax Treasury stock at average cost: 16,054 and 15,314 shares at January 29, 2011 and anuary 30, 2010, respectively Total shareholders' equity January 29, 2011 January 30, 2010 $350,291 $340.486 2,272,317 2,183,690 16,516) (8,973) (725,308) (687,286) $ 1,890,784 $ 1,827,917 (a) How many shares are issued at January 29, 2011? 103,300 thousand (b) How many shares are outstanding at 2011 fiscal year end? 87.246 thousand shares outstanding (c) Determine the average price at which Abercrombie & Fitch issued its common stock. (Round your answer to two decimal places.) $ 3.29 X (d) Use the treasury stock account to determine the average price Abercrombie & Fitch paid when it repurchased its common shares. (Round your answer to two decimal places.) $ 0