At December 31, the records of Nortech Corporation provided the following selected and incomplete data: Common stock (par dollat 1; no changes during the current year). Shares authorized, 500,000. Shares issued, ?; issue price dollar 23 per share. Common Stock account dollar 210,000. Shares held as treasury stock, 3, 100 shares, cost dollar 21 per share. Net income for the current year, dollar 165, 520. Dividends declared and paid during the current year, dollar 53, 794. Retained Earnings balance, beginning of year, dollar 156,000. Complete the following (Round "per share" answers to 2 decimal places.) TIP: To determine the number of shares issued, divide the balance in the Common Stock account by the par value per share