Skysong Service Corporation's December 31, 2025 balance sheet reported the following: 3% preferred stock, $180 par value Common stock, $1 par value Paid-in capital in excess of par-preferred stock Pald-in capital in excess of par - common stock Retalged earnings Treasury stock Answer the following questions: $360,000 460,000 The average cost of the treasury shares was $10 per share. (a) 55,200 6,900,000 9,550,000 126,000 How many shares of common stock have been issued as of December 31, 2025? shares of common stock have been issued as of December 31, 2025.