CP11-3 (Algo) Finding Missing Amounts [LO 11-2, LO 11-3, LO 11-5] 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 Shores issued, 2: issue price $13 per share. Cornmon Stock account, $110,000. Shares held as treasury stock, 2,100 shares, cost $11 per share. Net income for the current year, $32,370. Dividends declared and paid during the current year, $17,264. Retained Earnings balance, beginning of the year, $146,000. 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.)