The following items are shown on Exuma Corporation's balance sheet as of December 31, 2017:
Stockholders' Equity
Paid-in Capital Share
Capital
Common Stock, $10 Par Value, 360,000 Authorized Shares; ______ shares issued and ______ outstanding $1,650,000

Premium in subscription of shares In excess of nominal value 165,000
Total paid-in capital 1,815,000

Retained earnings 750,000
Total paid-in capital and retained earnings 2,565,000
Less: Treasury stock (15,000 shares) (180,000)
Total stockholders' equity $2,385,000

Instructions Complete the following statements and show your calculations.
(a) The number of common shares issued was _______________.
(b) The number of ordinary shares outstanding was ____________.
(c) The total sale price of the common shares (not the price per share) when issued was $____________.
(d) The cost per share of treasury stock was $_______________.
(e) The average issue price per share of capital stock was $______________.
(f) Assuming that 25% of the treasury stock sells for $20 per share, the balance in the treasury stock account would be $_______________.