The following data has been collected about Keller Company's stockholders' equity accounts: Common stock $10 par value 27,000 shares authorized and 13,500 shares issued, 1,700 shares $135,000 outstanding Paid-in capital in excess of par value, common stock Retained earnings Treasury stock 57,000 32,000 20,740 Assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is Multiple Choice 27,000 11,800 57,000 135,000. 32000