The following information is from the December 31, 2018 balance sheet of January 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 $270,000 22,000 69,000 206,000 56,600 $623,600 What is the average issue price of the preferred stock shares? (Round answers to the nearest dollar.) Select one: A. $106 O B. $100 C. $108 D. $167