The stockholders' equity account balances of Kay Corporation for 2020 are given below:

January 1 December 31

Common stock ($12 par, 45,000 shares outstanding) ..... 660,000 744,000

Paid-in capital common stock ........................ 275,000 373,000

Treasury stock (10,000 share; $17 cost per share) ..... 170,000 ?

Paid-in capital treasury stock ...................... 5,000 ?

Retained earnings ..................................... 452,000 ?

During 2020, Kay Corporation entered into the following transactions:

March 23 Re-issued 2,400 of the treasury shares for $14 per share

June 9 Re-issued 3,700 of the treasury shares for $21 per share

August 15 Issued 7,000 shares of previously un-issued common stock

November 2 Re-issued 1,800 of the treasury shares for $13 per share

December 18 Declared and paid a $2.20 dividend per share on the outstanding shares of common stock

Kay Corporation reported a net income of $203,670 for 2020.

Calculate the dollar amount per share received from the issue of the common stock on August 15.