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 $31 per share.

Common Stock account, $290,000.

Shares held as treasury stock, 3,900 shares, cost $24 per share.

Net income for the current year, $343,320.

Dividends declared and paid during the current year, $97,274.

Retained Earnings balance, beginning of the year, $164,000.

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.)