Concord Corporation December 31, 2020 balance sheet showed the following: 3% preferred stock, $200 par value Common stock, $1 par value Paid-in capital in excess of par value - preferred stock Paid-in capital in excess of par value-common stock Retained earnings Treasury stock $443,000 529,000 63,000 8,350,000 10,700,000 145,010 The average cost of the treasury shares was $17 per share. Answer the following questions: (a) How many shares of common stock have been issued as of December 31, 2020? shares of common stock have been issued as of December 31, 2020.