The authorized share capital of the Alfred Cake Company is 172,000 shares. Currently 23,000 shares are issued and outstanding. The equity is currently shown in the company's books as follows: a. How many more shares can be issued without the approval of shareholders? b. If the company issues 10,600 shares at $6.02 a share, 5 how how this will appear in the company's books. (Enter your answers in thousands of dollars. Round your answers to 1 decimal place.)