The stockholders' equity account balances of Kay Corporation for 2020 are given below: Common stock ....... Paid-in capital - common stock .... Treasury stock .................... Paid-in capital - treasury stock ... Retained earnings .... January 1 648,000 540,000 160,000 5,000 425,000 December 31 720,000 594,000 36,800 The common stock account at January 1 consisted of 54,000 shares that were outstanding at a $12 par value per share. The treasury stock account at January 1 consisted of 10,000 shares that had been re-acquired at a $16 cost per share. During 2020, Kay Corporation entered into the following transactions: March 23 arch 23 Re-issued 2,400 of the treasury shares for $22 per share June 9 Re-issued 3,700 of the treasury shares for $13 per share 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 outstanding shares of common stock Kay Corporation reported a net income of $293,760 for 2020. Calculate the dollar amount per share received from the issue of the common stock on August 15