In a recent annual report, Rosh Corporation disclosed that $61,400,000$ shares of common stock have been authorized. At the beginning of the fiscal year, a total of $36,496,357$ shares had been issued and the number of shares in treasury stock was $7,311,269.$ During the year, $565,765$ additional shares were issued, and the number of treasury shares increased by $3,104,188.$

Determine the number of shares outstanding at the end of the year.

Note: Amounts to be deducted should be indicated by a minus sign.

$\backslash$table$[[$Computation of Shares Outstanding$],[$Issued shares,$37,062,122$