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, $4,000; Retained Earnings, $26,000; Total Stockholders' equity, $31,100. ABC Company has the following transactions affecting stockholders' equity in 2021: May 18 Issues 150 additional shares of $2 par value common stock for $5 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 15 shares of treasury stock purchased on May 31 for $50 per share. December 31 Net income for the year ended December 31, 2021, is $700. Required: How many shares of common stock have been issued in total? O 700 O 1250 O 670 O 1220 What is the balance of Retained Earnings on December 31, 2021? O $25,360 O $24,260 O $24,200 O $26,460 What is the (debit) balance of the Treasury Stock account on December 31, 2021? O $600 O $450 $750 O $1,200 What is the balance of Additional Paid-in Capital on December 31, 2021? O $4,600 O $4,300