On March 1, Argueta Company had 100,000 shares of its $100 par value common stock issued and 65,000 shares outstanding. On March 31, Argueta Co. declared and distributed a 15% stock dividend. On October 1, the Company declared a four-for-one stock split. How many shares of common stock were outstanding at December 31? 400,000 299,000 320,000 260,000