Splish Brothers Inc. December 31, 2020 balance sheet showed the following: 4% preferred stock, $500 par value $403,000 Common stock, $1 par value 582,000 Paid-in capital in excess of par value - preferred stock 63,000 Paid-in capital in excess of par value - common stock 8,110,000 Retained earnings 10,740,000 Treasury stock 148,400 The average cost of the treasury shares was $14 per share. Answer the following questions: How many shares of common stock have been issued as of December 31, 2020? 582000 shares of common stock have been issued as of December 31, 2020 What was the average per share price at which the common stock was issued? (Round answer to 0 decimal place, e.g. 15) The average issue price of the common shares was $