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 $30 per share. Common Stock account, $280,000. Shares held as treasury stock, 3,800 shares, cost $25 per share. Net income for the current year, $317,630. Dividends declared and paid during the current year, $91,146. Retained Earnings balance, beginning of the year, $163,000. Required: Complete the following: TIP: To determine the number of shares issued, divide the balance in the Common Stock account by the por value per share. (Round "per share" answers to 2 decimal places.)