On 31/12/2020, the stockholders' equity of BST Corporation was as follows: Paid in capital: Preferred stock, $ 100 par, authorized 20,000 shares, issued and $400,000 Outstanding 4,000 shares Common stock, $ 5 par, authorized 2 million shares, issued and $1,500,000 Outstanding ??????? shares Common stock dividends distributable $75,000 Paid in capital in excess of par- common $200,000 Paid in capital in excess of par- preferred $82,000 Total paid in Capital $2,257,000 Retained Earnings $540,000 Total stockholders' Equity $2,797,000 Early in January 2021, the stock dividends was issued. Soon after that, the company applied a common stock normal split at a ratio of 1 to 2. Finally, the company re-acquired some of its common shares from the market, by paying $200,000, when the market price was $ 4 per share. Required: how many common shares are issued at the end of January 2021