The year-end statement of financial position of Jackson Products Limited, includes the following shareholders' equity section (with certain details omitted):

Shareholders' equity:
Share Capital:
7% cumulative preference shares, $100 par value	$	16,000,000
Ordinary shares, $5 par value, 5,000,000 shares authorized, 3,900,000 shares issued and outstanding		19,500,000
Share premium:
Ordinary shares		46,000,000
Retained earnings		64,450,000
Total shareholders equity	$	145,950,000

From this information, compute answers to the following questions:

a.	How many shares of preference shares have been issued?

Shares of preference shares

shares

b.	What is the total amount of the annual dividends to which preference shareholders are entitled? (Omit the "$" sign in your response.)

Annual dividends

$

c.	What was the average issuance price per share of ordinary shares? (Round your answer to the nearest dollar amount.Omit the "$" sign in your response.)

Issuance price

$

d.	What is the amount of legal capital and the amount of total paid-in capital? (Omit the "$" sign in your response.)

Legal capital	$
Total paid-in capital	$

e.	What is the book value per share of ordinary shares? (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Book value per share

$

f.	Is it possible to determine the fair market value per share of ordinary shares from the shareholders' equity section above?

	No
	Yes