Table 6 The following selected list of accounts with their normal balances was taken from the general ledger of Grant Company as of December 31st: Cash $173,500 Cash dividends payable 25,000 Common stock $10 par 190,000 Paid-in capital in excess of par-common 380,000 Retained earnings 131,500 Treasury Stock (2,000 shares) 3,500 The average issue price of a share of common stock was: $10.00 $19.00 $30.00 Cannot be determined using the given information