The stockholders' equity section of the balance sheet for Mann Equlpment Company at December $31,$ Year $1,$ is as follows.

Stockholders' Equity

Paid$-$in capital

Preferred stock, $?$ par value, $5\%$ cumulative,

$160,00$ shares authorized, $46,0$ shares issued and outstanding $ $460,090$

Common stock, $$20$ stated value, $210,000$ shares

authorized, $46,000$ shares issued and outstanding $920,090$

Paid$-in$ capital $in$ excess $of$ par$-$Preferred $36,000$

Paid$-$in capital in excess of stated value$-$Common $161,9$e

Total paid$-$in capital $-$$$1,577,000$

Retained earnings $-310,000$

Total stockholders' equity

$$1,887,000$

Note: The market value per share of the common stock Is $$38,$ and the market value per share of the preferred stock is $$18.$

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 retalned earnings account because of the stock split?

e$-3.$ Theoretically, what will be the market price of the common stock Immedlately after the stock split?