As of early 2021, Algorand Co. had 100,000 authorized shares of common stock and 50,000 shares issued and outstanding. The company had the following capital transactions during 2021:

January 31, declared and issued 20% stock dividends

May 1, bought 6,000 of the issued shares

September 30, reissue of 3,000 treasury shares

November 30, declared a 3-for-1 stock split

How many shares are issued at the end of the financial year?