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 : $ 16,000,000 Common stock, $5 par value, 5,000,000 shares authorized, 4,400,000 shares issued and outstanding: 22,000,000 Additional paid-in capital: Common stock: 41,000,000 Retained earnings: 64,450,000 Total stockholders’ equity: $ 143,450,000 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?