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Early in 2020, Sporty corporation issued 100,000 common shares ($ 1 par value). During the year, a 20% stock dividends was declared and distributed to

Early in 2020, Sporty corporation issued 100,000 common shares ($ 1 par value). During the year, a 20% stock dividends was declared and distributed to shareholders.After that, the company purchased 10,000 of these shares as Treasury stock.

At year end, a stock split of 1: 2 was approved and implemented by the company. The number of issued shares at year end is...................

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