The following items were shown on the balance sheet of Herman Corporation on December 31, 2008: Stockholders' Equity Paid-in Capital Capital Stock Common stock, $5 par value, 360,000 shares authorized; shares issued and outstanding $1, 650,000 Additional paid-in capital In excess of par value 165,000 Total paid-in capital 1, 815,000 Retained Earnings 750,000 Total paid-in capital and retained earnings 2, 565,000 Less: Treasury stock (15,000 shares) (180,000) Total stockholders' equity $2, 385,000 Instructions Complete the following statements and show your computations. (a) The number of shares of common stock issued was______. (b) The number of shares of common stock outstanding was______. (c) The sales price of the common stock when issued was $______. (d) The cost per share of the treasury stock was $______. (e) The average issue price of the common stock was $______. (f) Assuming that 25% of the treasury stock is sold at $20 per share, the balance in the Treasury Stock account would be $______