CRC reported the following on its 2015 balance sheet: $6 Preferred shares, no par = $62,000 Common shares, no par = $320,000 Retained earnings = $240,000
Given common shares outstanding, what is the average issue price per common share? 
Definitions:
Creativity And Innovation
The process of generating new and novel ideas and turning them into value-creating products, services, or ways of doing things.
Innovation And Vision
The capacity to create novel ideas and the foresight to plan future directions or goals, especially in the context of business or technology.
Vision And Prescient
Describes the ability to have a clear idea about the future or foresee events before they happen.
Prescient And Creativity
The combination of having foresight or anticipation of future events and the ability to produce novel and valuable ideas.
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