The following items were shown on the balance sheet of Ivanhoe Pet Supply Corporation on $12/31/2025$:

Stockholders' Equity

Paid$-$In Capital

Capital Stock

Common stock, $$5$ par value, $770,000$ shares

authorized; shares issued and outstanding $$3,100,000$

Additional paid$-$in capital

In excess of par

Total paid$-$in capital

Retained Earnings

Total paid$-$in capital and retained earnings

Less: Treasury stock $(21,000$ shares$)$

Total stockholders' equity

Complete the following statements.

$($a$)$ The number of shares of common stock issued was

$($b$)$ The number of shares of common stock outstanding was

$($c$)$ The total sales price of the common stock when issued was

$($d$)$ How much did the treasury stock cost per share?

$($e$)$ What was the average issue price of the common stock? $($Round to $2$ decimal places, e$.$g$.5\mathrm{.}25.)$