The following information is from the December 31, 2017 balance sheet of Jackson Corporation Preferred Stock, $100 par Paid In Capital in Excess of Par - Preferred Common Stock, $1 par Paid - In Capital in Excess of Par - Common Retained Earnings Total Stockholders' Equity $260,000 14,000 77,000 213,000 58,600 $622,600 What is the average issue price of the preferred stock shares? (Round answers to the nearest dollar.) O A. $104 O B. $105 O C. $167 O D. $100