The following financial statements and information are available for Blythe Industries, Incorporated.

Balance Sheets
As of December 31
	Year 2	Year 1
Assets
Cash	$180,200	$135,700
Accounts receivable	116,100	96,000
Inventory	209,700	193,200
Marketable securities (available for sale)	294,000	230,000
Equipment	731,000	551,000
Accumulated depreciation	(349,000)	(270,000)
Land	90,000	135,000
Total assets	$1,272,000	$1,070,900
Liabilities and equity
Liabilities
Accounts payable (inventory)	$40,900	$74,500
Notes payableLong-term	259,000	281,000
Bonds payable	225,000	112,000
Total liabilities	524,900	467,500
Stockholders equity
Common stock, no par	270,300	225,000
Preferred stock, $50 par	122,000	112,000
Paid-in capital in excess of parPreferred stock	40,100	30,100
Total paid-in capital	432,400	367,100
Retained earnings	349,700	281,300
Less: Treasury stock	(35,000)	(45,000)
Total stockholders equity	747,100	603,400
Total liabilities and stockholders equity	$1,272,000	$1,070,900

Income Statement
For the Year Ended December 31, Year 2
Sales revenue		$1,181,000
Cost of goods sold		(862,200)
Gross profit		318,800
Operating expenses
Supplies expense	$22,900
Salaries expense	103,000
Depreciation expense	101,000
Total operating expenses		(226,900)
Operating income		91,900
Nonoperating items
Interest expense		(18,000)
Gain from the sale of marketable securities		29,000
Gain from the sale of land and equipment		12,000
Net income		$114,900

Additional Information

1. Sold land that cost $45,000 for $49,000.
2. Sold equipment that cost $34,000 and had accumulated depreciation of $22,000 for $20,000.
3. Purchased new equipment for $214,000.
4. Sold marketable securities that were classified as available-for-sale and that cost $50,000 for $79,000.
5. Purchased new marketable securities, classified as available-for-sale, for $114,000.
6. Paid $22,000 on the principal of the long-term note.
7. Paid off a $112,000 bond issue and issued new bonds for $225,000.
8. Sold 100 shares of treasury stock at its cost.
9. Issued some new common stock.
10. Issued some new $50 par preferred stock.
11. Paid dividends. (Note: The only transactions to affect retained earnings were net income and dividends

Complete this question by entering your answers in the tabs below. Preoare a statement of cash flows usina the direct method. (Cash outflows should be indi a. What is the cost per share of the treasury stock sold? b. What was the price per share of the newly issued preferred stock? (Round final answer to the nearest whole number.) c. What was the book value of the equipment sold