The stockholders' equity section of the balance sheet for Mann Equipment Co. at December 31, Year 2, is as follows. Stockholders' Equity Paid-in capital Preferred stock, ? par value, 4% cumulative, 290,000 shares authorized, 59,000 shares issued and 133 outstanding $590,000 Common stock, $15 stated value, 340,000 shares authorized, 59,000 shares issued and ?? shares outstanding) Paid-in capital in excess of par-Preferred 885,000 49,000 295,000 $1,819,000 440,000 Paid-in capital in excess of stated value-Common Total paid-in capital Retained earnings Treasury stock, 3,000 shares Total stockholders' equity (42,000) $2,217,000 Note: The market value per share of the common stock is $38, and the market value per share of the preferred stock is $31. Required a. What is the par value per share of the preferred stock? b. What is the dividend per share on the preferred stock? c. What is the number of common stock shares outstanding? d. What was the average issue price per share (price for which the stock was issued) of the common stock? f. If Mann Equipment Company declared a 2-for-1 stock split on the common stock, how many shares would be outstanding after the split? What amount would be transferred from the Retained Earnings account because of the stock split? Theoretically, what would be the market price of the common stock immediately after the stock split?