On January 15, 2020, the board of directors of Miz Corporation voted to consolidate its outstanding common shares on the basis of one post-consolidation common share for every 20 pre-consolidation common shares (that is, a one-for-twenty reverse stock split). Miz Corporation common shares had a market price on January 15, 2020, of $0.60 per share. The shareholders' equity section of the statement of financial position of Miz Corporation at December 31, 2019, is given below: Shareholders' equity: Common shares, unlimited authorized, 10,130,000 shares issued and outstanding Retained earnings (deficit) Total shareholders' equity $50,650,000 (4,630,000) $46,020,000 (a) Determine the number of shares that are outstanding after the consolidation. Number of shares outstanding after consolidation