Exam

$($i$)$

The following data has been collected about Keller Company's stockholders' equity accounts:

Common stock $$10$ par value $14,000$ shares authorized, $7,000$ shares issued, and $2,600$ shares outstanding

Paid$-$in capital in excess of par value, common stock

Retained earnings

Treasury stock

$$70,000$

$44,000$

$19,000$

$28,080$

Assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is: