Reporting Stockholders' Equity

additional information at year$-$end:

a$.$ What was the average sales price of a common share when issued? Round to two decimal places.

$ pershare

b$.$ What is the par value of the common shares?

per share

c$.$ How much is in the Additional paid$-$in capital account at the end of the year?

d$.$ How much is in accumulated other comprehensive income $($loss$)$ at the end of the year?

e$.$ Determine the retained earnings amount at the end of the year.

$$3,000,000$

f$.$ How many shares of stock are in the treasury at the end of the year?

shares

g$.$ Compute BEPS. Round to two decimal places.