The stockholders' equity account balances of Kay Corporation for 2020 are given below December 31 720,000 594,000 36,800 January_1 648,000 Common stock ($12 par, 54,000 shares outstanding) Treasury stock (10,000 share; $16 cost per share) Paid-in capital - treasury stock 160,000 ....5,000 During 2020, Kay Corporation entered into the following transactions: March 23 Re-issued 2,400 of the treasury shares for $13 per share June 9 August 15 Issued 6,000 shares of previously un-issued common stock November 2 Re-issued 1,600 of the treasury shares for $14 per share December 18 Declared and paid a $3.75 dividend per share on the Re-issued 3,700 of the treasury shares for $22 per share outstanding shares of common stoc Kay Corporation reported a net income of $293,670 for 2020 Calculate the dollar amount per share received from the issue of the common stock on August 15