Stockholders' Equity Paid-In Capital Capital Stock Common stock, $5 par value, 800,000 shares authorized; shares issued and outstanding $3,000,000 Additional paid-in capital In excess of par value Total paid in capital 3,192,000192,000 Retained Earnings Total paid-in capital and retained earnings 3,792,000600,000 Less: Treasury stock (26,000 shares) Total stockholders' equity 260,000$3,532,000 (d) How much did the treasury stock cost per share? (e) What was the average issue price of the common stock? (Round to 2 decimal places, e . 5.25)