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)	January 29, 2011	January 30, 2010
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	$350,291	$340,486
Retained earnings	2,272,317	2,183,690
Accumulated other comprehensive loss,net of tax	(6,516)	(8,973)
Treasury stock at average cost: 16,054 and 15,314 shares at January 29, 2011 andJanuary 30, 2010, respectively	(725,308)	(687,286)
Total shareholders' equity	$ 1,890,784	$ 1,827,917

(a) How many shares are issued at January 29, 2011? Answer thousand (b) How many shares are outstanding at 2011 fiscal year end? Answer thousand shares outstanding (c) Determine the average price at which Abercrombie & Fitch issued its common stock. (Round your answer to two decimal places.) $Answer (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.) $Answer