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 $20 per share. Common Stock account, $180,000. Shares held as treasury stock, 2,800 shares, cost $18 per share. Net income for the current year, \$115,180. Dividends declared and paid during the current year, $40,756. Retained Earnings balance, beginning of the year, $153,000. 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.)