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Crane Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) Contributed surplus-reacquisition Retained

  

Crane Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) Contributed surplus-reacquisition Retained earnings Common shares (25,000 shares) of common shares Feb. 2 Apr. 17 Oct. 29 Dec. 31 $(22,000) 536,000 1,500,000 650,000 Crane had the following transactions and events during 2021: Repurchased 1,000 shares for $43,000. Declared and paid cash dividends of $74,000. Issued 1,700 shares for $92,000 cash. Reported comprehensive income of $456,000, which included other comprehensive income of $47,000. Calculate the number of shares issued as at December 31, 2021. Number of shares

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