The year-end balance sheet of Ft. Smith Products includes the following stockholders equity section (with certain details omitted).

Stockholders' equity:
7 1/2% cumulative preferred stock, $100 par value, 100,000 shares authorized	$	2,400,000
Common stock, $2 par value, 900,000 shares authorized		900,000
Additional paid-in capital: common stock		8,325,000
Retained earnings		2,595,000
Total stockholders' equity	$	14,220,000

Required:

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 paid to preferred stockholders? (Round intermediate calculations to 2 decimal places.)

c. How many shares of common stock are outstanding?

d. What was the average issuance price per share of common stock? (Round your answers to 2 decimal places.)

e. What is the total amount of paid-in capital?

f. What is the book value per share of common stock? (There are no dividends in arrears.) (Round your answers to 2 decimal places.)