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 28, 2012 January 29, 2011 Class A common stock-$0.01 par value: 150,000 shares authorized and 103,100 shares issues at January 28, 2012, and January 29, 2011, respectively $ 320,482 $ 290,763 Retained earnings 2,051,463 1,646,290 7,118 Accumulated other comprehensive income (loss), net of tax (994) Treasury stock at average cost: 16,241 and 14,999 shares at January 28, 2012 andJanuary 29, 2011, respectively (760,752) (530,764) Total shareholders' equity $ 1,618,311 $ 1,405,295 (a) How many shares are issued at January 28, 2012? 103,100 thousand (b) How many shares are outstanding at January 28, 2012? 86,859 thousand shares outstanding (c) Determine the average price at which Abercrombie & Fitch issued its common stock. (Round your answer to two decimal places.) $ 18.79 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 X