The stockholders' equity section of the balance sheet for Mann Equipment Co. at December 31, Year 1, is as follows: $ 636,000 Stockholders' Equity Paid-in capital Preferred stock, ? par value, 5% cumulative, 230,000 shares authorized, 53,000 shares issued and outstanding Common stock, $25 stated value, 280,000 shares authorized, 53,000 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 1,325,000 43,000 159,000 2,163,000 380,000 $2,543,000 Note: The market value per share of the common stock is $44, and the market value per share of the preferred stock is $25. 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. If Mann declares a 2-for-1 stock split on the common stock, how many shares will be outstanding after the split? What amount will be transferred from the retained earnings account because of the stock split? 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. Shares outstanding after the split Amount transferred form retained earnings Market price of common stock after split