IR VERSION 4 Exercise 169 The following items were shown on the balance sheet of Westwind Corporation on December 31, 2020: Stockholders' Equity Paid In Capital Capital Stock Common stock, SS par value 100,000 shares authorized: shares issued and outstanding $1,850,000 Additional paid in capital In excess of par 165,000 Total paid in capital 2,015,000 Retained Earnings 750,000 Total paid-in capital and retained earnings 2,765,000 Treasury stock (18.000 shares) 180,000 Total stockholders equity $2,585,000 Complete the following statements, ( The number of shares of common stock issued was wbares (b) The number of shares of common stock outstanding was shares The sale price of the common stock when issued was (d) The cost per share of the treasury stock was per share (d) The cost per share of the treasury stock was $ per share (e) The average issun price of the common stock was (Round to 2 decimal places, c.0.5.25) per share $ Assuming that 25% of the treasury stock is sold at $20 per share the balance in the Treasury Stock account would be