I have everything correct except the amount of shares outstanding. Please assist me how many shares are outstanding. Thank you for your assistance.

The balance sheet of Collin Management Consulting, Inc. at December 31,2023 , reported the following stockholders' equity: (Click the icon to view the stockholders' equity section of the balance sheet.) During 2024, Collin completed the following selected transactions: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Record the transactions in the general journal. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Feb. 6: Declared a 5% stock dividend on the common stock. The market value of Collin's stock was $28 per share. Data table Requirements 1. Record the transactions in the general journal. Fah 15. Miatrihuted the atnek dividend 2. Prepare a retained earnings statement for the year ended December 31 , 2024. Assume Collin's net income for the year was $87,000. 3. Prepare the stockholders' equity section of the balance sheet at December 31,2024. Requirement 2. Prepare a retained earnings statement for the year ended December 31,2024 . Assume Collin's net income for the year was $87,000. Enter any increases in retained earnings prior to the subtotal and any decreases to retained earnings below the subtotal. (Check your spelling carefully and do not abbreviate.) Requirement 3. Prepare the stockholders' equity section of the balance sheet at December 31, 2024. (Use parentheses or a minus sign for amounts to be subtracted.) Collin Management Consulting, Inc. Balance Sheet (Partial) December 31,2024 Stockholders' Equity Paid-In Capital: Common Stock-\$10 Par Value; 300,000 shares authorized, 21,000 shares issued, shares outstanding Paid-In Capital in Excess of Par-Common Total Paid-In Capital Retained Earnings \begin{tabular}{|} \hline 210000 \\ \hline 398000 \\ \hline 608000 \\ \hline 218140 \\ \hline47,600) \\ \hline 778540 \\ \hline \end{tabular}