The following data has been collected about Keller Company's stockholders' equity accounts:

Common stock $10 par value 21,000 shares authorized and 10,500 shares issued, 1,100 shares outstanding	$105,000
Paid-in-capital in excess of par value, common stock	51,000
Retained earnings	26,000
Treasury stock	12,760

Assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is:

a. 105,000.

b. 26,000.

c. 51,000.

d. 9,400.

e. 10.

Show work please.