The following items were shown on the balance sheet of Westwind Corporation on December 31, 2020: $1,850,000 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 Retained Earnings Total paid-in capital and retained earnings Less: Treasury stock (18,000 shares) Total stockholders' equity 165,000 2,015,000 750,000 2,765,000 180,000 $2,585,000 Complete the following statements. (a) The number of shares of common stock issued was shares (b) The number of shares of common stock outstanding was shares (c) The sales price of the common stock when issued was $ (d) $ $ per share per share The cost per share of the treasury stock was The average issue price of the common stock was (Round to 2 decimal places, e.g. 5.25) Assuming that 25% of the treasury stock is sold at $20 per share, the balance in the Treasury Stock account would be (e) $ (f) $ $