At December 31 , the records of Nortech Corporation provided the following selected and incomplete data: Common stock (par \$1; no changes during the current year). Shares authorized, 500,000 . Shares issued, ?; issue price $15 per share. Common Stock account, $130,000. Shares held as treasury stock, 2,300 shares, cost $13 per share. Net income for the current year, $51,080. Dividends declared and paid during the current year, $22,986. Retained Earnings balance, beginning of the year, $148,000. Required: Complete the following: TIP: To determine the number of shares issued, divide the balance in the Common Stock account by the par value per share. (Round "per share answers to 2 decimal places.)