The stockholders' equity section of the balance sheet of Nautilus Corporation at December 31, 2015, appears as follows:

Stockholders' equity
8% cumulative preferred stock, $100 par, 50,000 shares authorized, ?? shares issued		$1,400,000
Common stock, $10 par, 500,000 shares authorized, 100,000 shares issued, of which ?? are held in treasury		1,000,000
Additional paid-in capital:
From issuance of preferred stock		344,000
From issuance of common stock		2,835,000
Total paid-in capital		$5,579,000
Retained earnings ($160,000 equal to cost of treasury stock is not available for dividends)		1,280,000
		$6,859,000
Less: Treasury stock (at cost: 4,000 common shares)		(160,000)
Total stockholders' equity		$6,699,000

Answer the following questions based on the stockholders' equity section given above. Each question is a separate situation, unless otherwise indicated.

a. What is the total dollar amount paid annually as dividends to preferred stockholders?

b. What was the average issue price per share of preferred stock?

c. What was the average issue price per share of common stock?

d. How many shares of common stock are outstanding?

e. What is the book value per share of the common stock?

f. If all the treasury stock is reissued at a price of $45 per share, what amount will be credited to the account Additional Paid-In Capital: Treasury Stock Transactions?