On December 31, 2020, April Flowers Ltd. showed the following equity: Contributed capital: Common shares, 1,000,000 shares authorized, 26,700 shares issued and outstanding Retained earnings $780,000 88,000 On January 2, 2021, the company declared and distributed a 4:1 share split. Required: Calculate the number of shares issued and outstanding after the share split. Please enter a two decimal answer (ex: 100.00) without any special characters