The year-end balance sheet of Jackson Products Inc., includes the following stockholders' equity section (with certain details omitted)

Stockholders' equity:Amount
Capital stock:
7% cumulative preferred stock, $100 par value..............................$15,000,000
Common stock, $5 par value, 5,000,000 shares
authorized, $4,000,000 shared issued and outstanding ............$20,000,000
Additional paid-in capital:
Common stock.................................................................................$44,000,000
Retained Earnings....................................................................................... $64,450,000
Total stockholders' equity.............................................................. $143,450,000
From this information, compute answers to the following questions:
a. How many shares of preferred stock have been issued?
b. What is the total amount of the annual dividends to which preferred stockholders are entitled?
c. What was the average issuance price per share of common stock?
d. What is the amount of legal capital and the amount of total paid-in capital?
e. What is the book value per share of common stock?
f. If is possible to determine the fair market value per share of common stock form the stock holders' equity section above? Explain