Question 12 (5 points) Here is the Stockholders' Equity section for Shifty's Shingles for the year ended December 31, 2019. Stockholders' Equity 2019 2018 Common Stock par value Contributed Capital in excess of par Retained Earnings Total Stockholders' Equity 3,000 3,000 9,000 9,000 20,800 23,100 32,800 35,100 If Shifty has 400 shares outstanding what was the average issue price per share (rounded to nearest dollar)