Rule 38.5.149 - COMMON STOCK CAPITAL WORKING PAPERS(1) Working papers shall show for each sale of common stock during the five year period preceding the most recently available balance sheet: (a) Number of shares sold;(b) Gross proceeds at offering price;(c) Underwriters' discount or commission;(d) Proceeds to the filing utility;(e) Amount of issuance expenses;(g) Offering price per share;(h) Net proceeds per share;(i) Whether issue was offered to stockholders through subscription rights or to the public.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;