Common stock, $15 par, 675,000 shares authorized 67,500 shares issued and outstanding $ 1,012,500 Paid-in capital in excess of par - Common 135,000 $ 1,147,500 Retained earnings 650,000 Total Stockholders' Equity $ 1,797,500 On December 31, Year 1, Gilligan decides to issue a 6% stock dividend. At the time of issue, the market price of the stock was $30 per share. What is the number of shares outstanding after the stock dividend is issued?