The Following Information Is from the Balance Sheet of Tudor

The following information is from the balance sheet of Tudor Corporation as of December 31, 2014.
$\begin{array}{|l|r|r|}\hline \text { Preferred stock, } \$ 100 \text { par } & \quad\quad& \$ 500,000 \\\hline \text { Paid-in capital in excess of par-preferred } && 35,000 \\\hline \text { Common stock, } \$ 1 \text { par }& & 190,000 \\\hline \text { Paid-in capital in excess of par-common } & & 380,000 \\\hline \text { Retained earnings } & & 131,500 \\\hline \text { Total stockholders' equity } && \$ 1,236,500\\\hline \end{array}$

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What was the average issue price of the common stock shares?

A) $1.90
B) $1.00
C) $3.00
D) $13.15