The company with the common equity accounts shown here has declared a stock dividend of $20$ percent when the market value of its stock is $$30$ per share.

Common stock $($$$1$ par value$)$ $ $460,000$

Capital surplus $861,000$

Retained earnings $3,870,800$

Total owners' equity $ $5,191,800$

What would be the number of shares outstanding after the distribution of the stock dividend? $($Do not round intermediate calculations.$)$