The following items were shown on the balance sheet of Westwind Corporation on December 31, 2020:

Stockholders' Equity

Paid-In Capital

Capital Stock

Common stock, $5 par value, 400,000 shares

authorized; ______ shares issued and ______ outstanding $1,850,000

Additional paid-in capital

In excess of par 165,000

Total paid in capital 2,015,000

Retained Earnings 750,000

Total paid-in capital and retained earnings 2,765,000

Less: Treasury stock (18,000 shares) 180,000

Total stockholders' equity $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) The cost per share of the treasury stock was $ ___per share

(e) The average issue price of the common stock was (Round to 2 decimal places, e.g. 5.25) $ ___ per share

(f) Assuming that 25% of the treasury stock is sold at $20 per share, the balance in the Treasury Stock account would be $ ___ ?