At January 1, 2021, Jlius Corporation had the following shareholders equity:

Share capital
$1 Preferred shares, noncumulative,
25,000 shares authorized, 9300 shares issued		$144000
Common shares, 1,000,000 shares authorized,
44000 shares issued		755000
		899000
Retained Earnings		423000
Total Shareholders Equity		$1322000

On March 12, 2021, when the common shares have a market value of $18, the board of directors declared and paid a 10% common stock dividend. On July 31, 2021, the board declared a 3-for-1 stock split on the common shares. During the year, the company paid cash dividends of $71000 and reported profit of $445000. The number of common shares issued at December 31, 2021 is