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A company has the following stockholders' equity accounts at December 31, 2020. Common Stock ($40 par value, authorized 8,000 shares) $97,000 Additional Paid-in Capital (or

A company has the following stockholders' equity accounts at December 31, 2020.

Common Stock ($40 par value, authorized 8,000 shares) $97,000

Additional Paid-in Capital (or Paid-in Capital in Excess of Par) c/s 76,000

Retained Earnings 269,000

How many common shares were issued? Show work please

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