The following items were shown on the statement of financial position of Herman Corporation on December 31, 2020: Equity Share Capital-Ordinary, 5 par value, 360,000 shares authorized; shares issued and outstanding Share Premium-Ordinary... Retained Earnings...... Less: Treasury Shares (15,000 shares). Total Equity...... 1,650,000 165,000 750,000 (180,000) 2,385,000 Instructions Complete the following statements and show your computations. (a) The number of ordinary shares issued was (b) The number of ordinary shares outstanding was (c) The total sales price of the ordinary shares when issued was (d) The cost per treasury share was (e) The average issue price of the ordinary shares was