The following items were shown on the balance sheet of Sunland 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 $1,945,000 Additional paid-in capital In excess of par 160,000 Total paid in capital 2,105,000 Retained Earnings 755,000 Total paid-in capital and retained earnings 2,860,000 Less: Treasury stock (19,500 shares) 195,000 Total stockholders' equity $2,665,000 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 The average issue price of the common stock was (Round to 2 decimal places, (e) $ per share e.g. 5.25) (f) Assuming that 25% of the treasury stock is sold at $20 per share, the balance in the Treasury Stock account would be $