The following data is available for HK Service Corporation at December 31, 2019: Common stock, par $20 (authorized 500,000 shares) Treasury Stock (at cost $30 per share) $400,000 $ 27,000 Based on the data, how many shares of common stock have been outstanding? a. 40,000 b. 25,000 C. 20,000 d. 19,100