The following items were shown on the balance sheet of Whispering Winds Corp. on December 31, 2020: Stockholders' Equity Paid-In Capital Capital Stock Common stock, $5 par value, 790,000 shares authorized: shares issued and_outstanding $3,000,000 Additional paid-in capital In excess of par value 180,000 Total paid in capital 3,180,000 Retained Earnings 590,000 Total paid-in capital and retained earnings 3,770,000 Less: Treasury stock (33,000 shares) 264,000 Total stockholders' equity $3,506,000 Complete the following statements. (a) The number of shares of common stock issued was (b) The number of shares of common stock outstanding was The total sales price of the common stock when issued was (c) $ (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. 5.25) $