Capital StockAdditional Paid-in CapitalEarnings Retained in the BusinessAccumulated Other Comprehensive Income (Loss) Noncontrolling Interest Total share-owners' EquityIssuedIn TreasurySharesAmountSharesAmountBalance at August 2, 2009542$ 20(199)$ (7,194)$ 332$ 8,288$ (718)$ 3$ 731Net earnings844844Other comprehensive income (loss)(18)(18)Dividends ($0.88 per share)(372)(372)Treasury stock purchased(14)(472)(472)Treasury stock issued under management incentive and stock options plan72079216Balance at August 1, 2010542$ 20(206)$ (7,459)$ 341$ 8,760$ (736)$ 3$ 929 (a) Campbell Soup Company reports $20 million in its Common Stock account. Which of the following statements best describes the manner in which this number is computed? The computation uses the number of issued shares multiplied by the par value of the stock. The computation uses the number of outstanding shares multiplied by the par value of the stock. The computation uses the number of outstanding shares multiplied by the market price of the stock. The computation uses the number of issued shares multiplied by the market value of the stock. (b) At what average price were the Campbell Soup shares issued? (Round your answer to two decimal places.)