Required information [The following information applies to the questions displayed below.) The financial statements for Highland Corporation included the following selected information: Common stock Retained earnings Net income Shares issued Shares outstanding Dividends declared and paid $1,030,000 $ 780,000 $1,050,000 103,000 71,000 $ 670,000 The common stock was sold at a price of $37 per share. 3. How many shares are in treasury stock? Shares in treasury stock