The following information is from the December 31,2018 balance sheet of January Corporation. 
What is the average issue price of the preferred stock shares? (Round answers to the nearest dollar. )
Definitions:
Acquiescence
The act of agreeing or submitting to a proposition or situation, often with little enthusiasm or without protest.
Propinquity
The state or phenomenon of being close or near, often referring to the physical or psychological proximity between people.
Primary Drives
Basic, innate urges that motivate behavior, such as hunger, thirst, or the drive for shelter, aimed at ensuring survival.
Sexual Desire
An individual's interest or craving for sexual activity and intimacy.
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