problem: The following items were shown on the balance sheet of Herman Corporation on December 31, 2008:

Stockholders' Equity
Paid-In Capital
Capital Stock

Common stock, $5 par value, 360,000 shares
authorized; _____ shares issued and _____ outstanding ..................................... $1,650,000
Additional paid-in capital

In excess of par value .............................................................................................. 165,000
Total paid-in capital ................................................................................................ 1,815,000
Retained Earnings .................................................................................................... 750,000
Total paid-in capital and retained earnings ............................................................... 2,565,000
Less: Treasury stock (15,000 shares)......................................................................... (180,000)
Total stockholders' equity .................................................................................... $2,385,000

Instructions

Complete the following statements & show your calculations.
[A] find out the number of shares of common stock issued
[B] find out the number of shares of common stock outstanding
[C] find out the sales price of the common stock when issued
[D] find out the cost per share of the treasury stock
[E] find out the average issue price of the common stock
[F] Suppose that 25% of the treasury stock is sold at $20 per share, the balance in the Treasury Stock account would be $