The following items were shown on the balance sheet of Splish Brothers Corporation on December $31,2024$:

Shareholders' Equity

Share Capital

$$4$ preferred shares, redeemable at $$120,$ cumulative,

$28,000$ shares authorized, $14,000$ shares issued

Common shares, no par value, unlimited number of shares

authorized,? shares issued

Total share capital

Retained Earnings

Total shareholders' equity

$$294,000$

$1,440,000$

$1,734,000$

$660,000$

$$2,394,000$

Complete the following statements. All of the common shares were issued at $$5$ per share.

a$)$

The number of common shares issued was

b$)$

The preferred shares dividend is $

c$)$

It would cost the company $

d$)$

The average issue price of the preferred shares was $

per share.

to redeem $4,200$ preferred shares.

The total amount of cash and other assets paid to Splish Brothers Corporation in exchange for share capital at December $31,20$