Roman Company had the following stockholders equity as of January 1, 2010.

Common Stock, $2 par value, 50,000 shares issued $100,000

Paid-in capital in excess of par $300,000

Paid-in capital Treasury Stock $ 1,000

Retained earnings $319,000

Total stockholders equity $720,000

During 2010, the following transactions occurred:

Jan 31 Roman issued 5,000 shares of common stock at $10 per share.

Feb 25 Roman repurchased 1,900 shares of treasury stock at a price of $18 per share.

Mar 2 1,200 shares of treasury stock repurchased above were reissued at $16 per share.

Apr 22 500 shares of treasury stock repurchased above were reissued at $25 per share.

Apr 24 A 5% stock dividend was declared (the market price of the stock was $14)

Apr 25 The 5% stock dividend was distributed ( market price of the stock was still $14)

Required:

How many shares of common stock were outstanding as of April 30, 2010? (15 points)