(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.