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ABC Company provided the following information from a comparative statement of financial position 2021 2020 Share Capital, P5 par 7,500,000 4,500,000 Share premium 52,000,000 40,000,000

ABC Company provided the following information from a comparative statement of financial position

2021

2020

Share Capital, P5 par

7,500,000

4,500,000

Share premium

52,000,000

40,000,000

Retained Earnings

19,500,000

15,500,000

Treasury shares, at cost, 600,000 in 2021 and 400,000 in 2020

7,000,000

5,000,000

What is the total number of shares outstanding on December 31, 2021?

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