CRC reported the following on its 2015 balance sheet: 
Given common shares outstanding,what is the average issue price per common share? 
Definitions:
Credit Purchases
Transactions where goods or services are bought on credit, to be paid for at a later date.
Equipment
Tangible property (other than land or buildings) that is used in the operations of a business, such as machinery or computer hardware.
Subsidiary Ledger
A detailed ledger that contains the individual accounts related to a specific parent account, facilitating more detailed financial tracking and analysis.
General Ledger
A complete record of all financial transactions over the life of a company, organized by accounts.
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