The following items were shown on the balance sheet of Herman Corporation on December 31, 2018: Stockholders' Equity Paid-In Capital O Capital Stock Common stock, $15 par value, 500,000 shares authorized; shares issued and 185,000 outstanding $ 3,000,000 Additional paid-in capital In excess of par value 500,000 Total paid in capital 3,500,000 Retained Earnings 800,000 Total paid-in capital and retained earnings Less: Treasury stock shares) 4,300,000 (300,000) Total stockholders' equity 4,000,000 INSTRUCTIONS Complete the following statements and show your computations. (a) The number of shares of common stock issued was $200,000 (b) The number of shares of treasury stock was. (c) The cost per share of the treasury stock was $ (d) The average issue price of the common stock was $ (e) Assuming that 20% of the treasury stock is sold at $40 per share, the balance in the Treasury Stock account would be $