Sheffield Corp. December 31, 2020 balance sheet showed the following $421,000 527,000 79,000 4% preferred stock, $400 par value Common stock $1 par value Paid-in capital in excess of par value - preferred stock Paid-in capital in excess of par value - common stock Retained earnings Treasury stock 8.440,000 10,780,000 162,880 The average cost of the treasury shares was $16 per share Answer the following questions: How many shares of common stock have been issued as of December 31, 2020? shares of common stock have been issued as of December 31, 2020 What was the average per share price at which the common stock was issued? (Round answer to decimal place, ag. 15 The average issue price of the common shares was $ How many shares of common stock are outstanding at December 31, 2020? Outstanding shares at December 31, 2020