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 ar $400,000 Outstanding 4,000 shares Common stock, $ 5 par, authorized 2 million shares, issued and $1,500,000 Outstanding 7777777shares Common stock dividends distributable $75,000 Paid in capital in excess of par- $200,000 common 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 sharo Required how many common shares are issued at the end of January 2021? (Write your answer as a number only (no commas or S signs). Answer: 31 Not yet answered Marked out of