The stockholders' equity section of the balance sheet for Your Nesting Place is presented here. YOUR NESTING PLACE Balance Sheet (partial) ($ and shares in thousands) Stockholders' equity: Preferred stock, $1 par value $ 5,600 Common stock, $1 par value 26,000 Additional paid-in capital 902,000 Total paid-in capital 933,600 Retained earnings 284,000 Treasury stock, 10,000 common shares (280,000) Total stockholders' equity $ 937,600 Based on the stockholders' equity section of the balance sheet for Your Nesting Place, answer the following questions. Remember that all amounts are presented in thousands. 3. If the common shares were issued at $26 per share, at what average price per share were the preferred shares issued