The following information is from the December 31, 2018 balance sheet of January Corporation. Preferred Stock, $ 100 par $ 230 ,000 PaidminusIn Capital in Excess of Parlong dashPreferred 15,000 Common Stock, $1 par 69,000 PaidminusIn Capital in Excess of Parlong dashCommon 212,000 Retained Earnings 62 comma 600 Total Stockholders' Equity $ 588,600 What is the average issue price of the preferred stock shares? (Round answer to the nearest dollar.)