Partial Trial Balance Debit Credit Preferred 5% Stock, $50 Par $0,000 Paid -in Capital in Excess of Par - Preferred 1,000 Common Stock, $10 Par 200,000 Paid -in Capital in Excess of Par - Common $50,000 Retained Earnings 80,000 Treasury Stock 20,000 Additional Share Information: Common Preferred Authorized 50,000 5,000 Treasury 400 The number of Common Shares Outstanding is