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

Common stock $10 par value 28,000 shares

authorized and 14,000 shares issued, 1,800 shares outstanding$140,000Paid-in capital in excess of par value, common stock58,000Retained earnings33,000Treasury stock22,140

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

• 33,000.
• 58,000.
• 28,000.
• 12,200.
• 140,000.