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Westby Corp., a high school uniform manufacturer, was authorized to issue an unlimited number of common shares. During January 2020, its first month of operations, the following selected transactions occurred: Jan. 1 1,000 shares were issued to the organizers of the corporation. The total value of the sharea vas determined to be $12,000. 515,000 sharen were sold to various shareholders for $13,50 each. 15. The board of directors declared a cash dividend of $0.75 per common share to shareholders of record on January 19, payable January 31 . 20 4,000 shares were isaued in exchange for land valued at $48,000. The shares were actively trading on this date at $11.50 per share. 31 closed the Incose Sumary account, which whowed a oredit balance of $165,000. 31 Paid the dividends declared on January 15 . Required: a. Journalize the above transactions. The Company does not use a Cash Dividends Account. b. Prepare the equity section of Westby's balance sheet at January 31, 2020. c. What was the average issue price per common share? (Round your answer to 2 decimal places.)