Jim Croce Corporation's stockholders' equity at December 31 consists of the following:

Preferred stock, 8%, $50 par value, 100,000 shares authorized, 15,000 shares issued and outstanding	$750,000
Common stock, $5 par value 600,000 shares authorized, _ shares issued and, _ shares outstanding	$2,700,000
Additional paid-in capital in excess of par -Common	$1,000,000
Retained Earnings	$500,000
Treasury Stock ($25,000 shares)	$200,000

Compute the number of common shares Issued.