The following items were shown on the balance sheet of Ayayai Corp.on December 31, 2020: Stockholders' Equity Paid In Capital Capital Stock Common stock, $5 par value, 780,000 shares authorized; shares issued and outstanding $3,000,000 Additional paid-in capital In excess of par value 150,000 Total paid in capital 3,150,000 Retained Earnings 540,000 Total paid-in capital and retained earnings 3,690,000 Less: Treasury stock (37,000 shares) 296,000 Total stockholders' equity $3,394,000 Complete the following statements. (a) The number of shares of common stock issued was 600,000 (b) The number of shares of common stock outstanding was 563,000 (c) The total sales price of the common stock when issued was $ 3,150,000 (d) How much did the treasury stock cost per share? $ B (e) What was the average issue price of the common stock? (Round to 2 decimal places, eg. 5.25) $ 5.25