Reporting Stockholders' Equity Bonner Company began business this year and immediately sold 600,000 common shares for $18,000,000 cash and paid $1,000,000 in common dividends. A firm bought back some of its own shares. The company reports the following additional information at year-end: Net income $5,000,000 $6,000,000 $0 Common stock, at par Retained earnings beginning of year Common shares authorized: Common shares outstanding at year's end: 1,000,000 550,000 a. What was the average sales price of a common share when issued? Round to two decimal places. $ 30 b. What is the par value of the common? $ 10 c. How much is in the Additional paid-in capital account at the end of the year? $ 12,000,000 d. Determine the retained earnings amount at the end of the year. $ 4,000,000 e. How many shares of stock are in the treasury at the end of the year? 50,000 f. Compute BEPS. Round to two decimal places. $ 9.1 X