ABC Company has the following beginning balances in its stockholders' equity accounts on January 1, 2021: Common Stock ($2 par value), $1,100; Additional Paid-in Capital, $3,800; Retained Earnings, $28,000; Total Stockholders' equity, $32,900. ABC Company ha the following transactions affecting stockholders' equity in 2021: May 18 Issues 220 additional shares of $2 par value common stock for $15 per share. May 31 Purchases 30 shares of treasury stock for $40 per share. July 1 Declares a cash dividend of $2 per share to all stockholders of record on July 15. Hint: Dividends are not paid on treasury stock. July 31 Pays the cash dividend declared on July 1. August 10 Resells 20 shares of treasury stock purchased on May 31 for $49 per share. December 31 Net income for the year ended December 31, 2021, is $800. Required: How many shares of common stock have been issued in total? 770 1320 0740 1290 What is the balance of Retained Earnings on December 31, 2021? $27,320 $26,220 What is the (debit) balance of the Treasury Stock account on December 31, 2021? $400 $220 $490 $1,200 What is the balance of Additional Paid-in Capital on December 31, 2021? $6,840 $6,480 $6,920 $4,420 How is the number of outstanding shares on December 31, 2021? 760 1,310 210 1,110