Use the following Stockholders' Equity section to answer the questions: Company ABC Common stock (65,000 shares issued) $325,000 Additional paid-in-capital (includes $75,000 from treasury stock $1,700,000 transactions) Treasury Stock (2,900 shares); at cost $104,400 Retained Earnings $17,500 What is the number of shares outstanding? Use the following format: 12345. What is the par value of the common stock? Round to the nearest cent and use the following format: 12.34. What is the average sales price of the common stock? Round to the nearest cent and use the following format: 12.34