The following table lists the stockholders' equity accounts appearing on the balance sheet of a corporation on December 31, 2020. Answer the questions below the table. Account Amount Common stock, S10 par value $300,000 Paid-in capital in excess of par - common 270,000 Preferred stock, S50 par value 50,000 Retained earnings 225,000 . How many shares of common stock have been issued? 1. What was the average issuance price of the common stock? How many shares of preferred stock have been issued? 4. What is total paid-in capital? . e. If this company declared a 10% stock dividend of the common stock when the market price per share of was trading for $12 per share prepare the entry: Debit Credit