At the beginning of the current year, an entity had 250,000 shares issued which included 50,000 shares held as treasury. On October 1, the entity reissued 20,000 treasury shares. On November 1, a 3 for 1 share split took effect. On November 1, the entity purchased 10,000 shares to be held as a treasury. How many shares were issued at year-end? How many shares were outstanding at year-end?