Common Stock $($$$0\mathrm{.}40$ par$)$

$$14,480,000$

$$15,160,000$

Capital Surplus

$$62,600,000$

$$119,870,000$

Retained Earnings

$$211,967,500$

$$224,492,000$

Calculate the average price per share at which new shares were sold in $2022.$

$$84\mathrm{.}22/$share

$$33\mathrm{.}69/$share

$$34\mathrm{.}09/$share

$$\frac{85\mathrm{.}22}{?}$ share