ARM 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; (f) Net proceeds; (g) Offering price per share; (h) Net proceeds per share; (i) Whether issue was offered to stockholders through subscription rights or to the public.