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