Question 3 Martex Inc. has 560,000 shares outstanding. Information their issuance is as follows: Date March 2020 April 2021 Totals Shares Issued 250,000 150,000 400,000 Issue Price $32 35 Total Proceeds $8,000,000 5,250,000 $13,250,000 Shirley Phillips acquired 8,000 shares of the 2020 issue and 12,000 shares of the 2021 issue. Required: Determine the ACB and PUC of Shirley's shares