The following selected list of accounts with their normal balances was taken from the general ledger of Gore Ltd. as of December 31, 2023: Cash $199,000 Common shares, 10,000 shares authorized, 5,000 shares issued 265,000 Retained earnings 131,500 Cash dividends payable 20,000 Preferred shares, 500,000 shares authorized 100,000 shares issued 800,000 10) Refer to Table 13-6. The average issue price of a common share was: A) $20.00. B) $53.00. C) $26.50. D) $30.00