Sarasota Corporation, a private corporation, was organized on February 1,2023 . It is authorized to issue 88,800,$6 noncumulative preferred shares, and an unlimited number of common shares. The following transactions were completed during the first year: Feb. 10 Issued 71.040 common shares at $4 per share. Mar. 1 Issued 4,440 preferred shares at $114 per share. Apr. 1 Issued 19.980 common shares for land. The land's asking price was $88,800 and its appraised value was $79.920. June 20 Issued 69.264 common shares at $4.50 per share July 7 Issued 8,880 common shares to lawyers to pay for their bill of $39,960 for services they performed in helping the comp Sept. 1 Issued 8,880 common shares at $5 per share. Nov. 1 Is5ued 888 preferred shares at 5120 per share. Determine the number of shares issued and the average per share amount for both common and preferred shares. (Round overuge per shore to 2 decimal ploces, es 5275