The following items were shown on the balance sheet of Barrett Corporation on December 31, 2017: Stockholders' equity Paid-in capital Capital stock Common stock, $5 par value, 400,000 shares authorized: shares issued and outstanding Additional paid-in capital In excess of par Total paid-in capital $1,850,000 165,000 2,015,000 Retained earnings Total paid-in capital and retained earnings Less: Treasury stock (18,000 shares) Total stockholders' equity 750,000 2,765,000 (180,000) $2,585,000 @JS Instructions Complete the following statements and show your computations. (a) The number of shares of common stock issued was The number of shares of common stock outstanding was The sales price of the common stock when issued was $_ The cost per share of the treasury stock was $_ The average issue price of the common stock was $ Assuming that 25% of the treasury stock is sold at $20 per share the balance in the Treasury Stock account would be $