The following information is from the December 31, 2018 balance sheet of Millner Corporation. Preferred Stock, $100 par $600,000 Paid - In Capital in Excess of Par-Preferred 39,000 Common Stock, $1 par 210,000 Paid - In Capital in Excess of Par-Common 530,000 Retained Earnings 241,500 Total Stockholders' Equity $1,620,500 What was the average issue price of the common stock shares? (Round your answer to the nearest cent.) O A $1.91 B. $2.52 C. $1.00 OD. $3.52