The following data has been collected about Keller Company's stockholders' equity accounts: Common stock $10 par value 25,000 shares authorized and 12,500 shares issued, 1,500 shares outstanding Paid-in capital in excess of par value, common stock Retained earnings Treasury stock $125,000 55,000 30,000 18,000 Assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is: Multiple Choice 11.000 Eastline Corporation had 14,000 shares of $10 par value common stock outstanding when the board of directors declared a stock dividend of 5,320 shares. At the time of the stock dividend, the market value per share was $20. The entry to record this dividend is Multiple Choice No entry is needed Debit Retained Earnings $53,200 credit Common Stock Dividend Distributable 553,200 Debit Common Stock Dividend Distributable $106,400, credit Retained Earnings $106,400