The year$-$end balance sheet of Columbus Products, Inc., includes the following stockholders$$ equity section $($with certain details omitted$).$

Stockholders' equity:

Capital stock:

$7\%$ cumulative preferred stock, $$100$ par value $ $13,000,000$

Common stock, $$5$ par value, $5,000,000$ shares authorized, $3,500,000$ shares issued and outstanding $17,500,000$

Additional paid$-$in capital:

Common stock $46,000,000$

Retained earnings $64,450,000$

Total stockholders$$ equity $ $140,950,000$

From this information, compute answers to the following questions.

a$.$ How many shares of preferred stock have been issued?

b$.$ What is the total amount of the annual dividends to which preferred stockholders are entitled?

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

d$.$ What is the amount of legal capital and the amount of total paid$-$in capital?

e$.$ What is the book value per share of common stock, assuming no dividends in arrears?

f$.$ Is it possible to determine the fair market value per share of common stock from the stockholders' equity section above?