I need the answer for a, c. please explain the result.

Reconciling Common Stock and Treasury Stock Balances Following is the stockholders' equity section from the Abercrombie & Fitch Co. balance sheet. Stockholders' Equity (thousands, except par value amounts) February 2, 2013 January 28, 2012 Class A common stock-$0.01 par value: 150,000 shares authorized and 103,300 shares issues at each of February 2, 2013, and January 28, 2012 $404,304 $370,204 Retained earnings 2,567,261 2,389,614 Accumulated other comprehensive income (loss), net of tax (13,288) 6,291 Treasury stock at average cost: 24,855 and 17,662 shares at February 2, 2013 andJanuary 28, 2012, respectively (1,140,009) (834,774) Total shareholders' equity $ 1,818,268 $ 1,931,335 (a) How many shares are issued at February 2, 2013? 235,638 X thousand (b) How many shares are outstanding at February 2, 2013? 78,445 thousand shares outstanding (c) Determine the average price at which Abercrombie & Fitch issued its common stock. (Round your answer to two decimal places.) $ 0.01 X