why

The Cumberland Company has the following accounts listed in its stockholders' equity section of its balance sheet: Common Stock, $5 par $400,000 Additional Paid-in Capital, Common 800,000 Retained Earnings 500,000 Cumberland has issued stock twice since it was formed in 2003. What is the average price at which common stock was issued? $ 5.00 $10.00 $12.50 $15.00 $21.25