The accounts below appeared in the December 31, 2021 trial balance Share Capital, P15 par, 20,000;  shares P 270,000 authorized 18,000; shares issued Subscription Receivable 17,000; Subscribed Share Capital 27,000; Retained Earnings 200,000; Share Premium 95,000; Treasury Shares, 1000  shares, at cost 25,000. The number of unissued shares is ____?