The stockholders' equity section of the balance sheet for Mann Equipment Company at December 31, Year 1, is as follows. Stockholders' Equity Paid-in capital Preferred stock, ? par value, 4% cumulative, 170,000 shares authorized, 47,000 shares issued and outstanding Common stock, $12 stated value, 220,000 shares authorized, 47,000 shares issued and outstanding Paid-in capital in excess of par-Preferred Paid-in capital in excess of stated value-Common Total paid-in capital Retained earnings Total stockholders' equity $ 705,000 564,000 37,000 141,000 $ 1,447,000 320,000 $ 1,767,000 Note: The market value per share of the common stock is $26, and the market value per share of the preferred stock is $19. Required a. What is the par value per share of the preferred stock? b. What is the dividend per share on the preferred stock? (Round your answer to 2 decimal places.) c. What was the average issue price per share (price for which the stock was issued) of the common stock? (Round your answer to 2 decimal places.) e-1. If Mann declares a 2-for-1 stock split on the common stock, how many shares will be outstanding after the split? e-2. What amount will be transferred from the retained earnings account because of the stock split? e-3. Theoretically, what will be the market price of the common stock immediately after the stock split? a. Par value per share b. Dividend per share C. Average issue price per share e-1. Shares outstanding after the split e-2. Amount transferred form retained earnings e-3. Market price of common stock after split $ 15 $ 0.60