20 The following data has been collected about Keller Company's stockholders' equity accounts:

Common stock $10 par value 26,000 shares authorized and 13,000 shares issued, 1,600 shares outstanding	$130,000
Paid-in-capital in excess of par value, common stock	56,000
Retained earnings	31,000
Treasury stock	19,360

Assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is:

10.

130,000.

31,000.

11,400.

56,000.