The stockholders' equity section on the 12/31/08 balance sheet of Wheat Corporation was:

Stockholders' Equity

Contributed capital:

Common stock, $?? par value, authorized 30,000 shares; issued 20,000 shares; outstanding 9,000 shares ... $27,000

Preferred stock, par value $50, authorized 20,000

shares; issued and outstanding, 10,000 shares .... 500,000

Contributed capital in excess of par, common ....... 13,000

Contributed capital in excess of par, preferred .... 10,000

Contributed capital, treasury stock transactions ... 3,000

Retained Earnings .................................. 326,000

Cost of treasury stock, common ..................... 22,000

REQUIRED

1. What was the par value of the common stock?

2. What is the number of shares held as treasury stock?

3. If common stock was issued only once, what was the issue price per share?

4. How much did the treasury stock held cost per share?

5. How much is total stockholder' equity?