ABC Company has the following beginning balances in its stockholders' equity accounts on January 1, 2021: Common Stock ($2 par value), $1,000; Additional Paid-in Capital, $3,900; Retained Earnings, $26,000; Total Stockholders' equity, $30,900. ABC Company has the following transactions affecting stockholders' equity in 2021: May 18 Issues 210 additional shares of $2 par value common stock for $10 per share. May 31 Purchases 40 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 $55 per share. December 31 Net income for the year ended December 31, 2021, is $1,000. Required: How many shares of common stock have been issued in total? 710 1210 670 1170 What is the balance of Retained Earnings on December 31, 2021? $25,660 $24,660 $24,580 $26,660 What is the (debit) balance of the Treasury Stock account on December 31, 2021? $800 $500 $1,100 $1,600 What is the balance of Additional Paid-in Capital on December 31, 2021? $5,880 $5,280 $5,700 $4,620 How is the number of outstanding shares on December 31, 2021? 690 1,190 190 1,020