The following information pertains to JAE Corporation at January $1,$ Year $1$: Complete this question by entering your answers in the tabs below.

Req A and $B$

How many shares of common stock were outstanding and issued at the end of the period?

a$.$ Outstanding shares at the end of the period

b$.$ Issued shares at the end of the period $\backslash$table$[[$JAE CORPORATION$],[$Accounting Equation for the Year $1],[$Event$,\backslash$table$[[$Assets$],[$Cash$]],=,$Liabilities,$+,$Stockholders' Equity$],[\backslash$table$[[$Common$],[$Stock$]],+,\backslash$table$[[$Paid$-$in Capital$],[$In Excess$],[$Common Stock$]],+,\backslash$table$[[$Paid$-$in Capital$],[$In Excess$],[$Treasury Stock$]],-,\backslash$table$[[$Treasury$],[$Stock$]],+,\backslash$table$[[$Retained$],[$Earnings$]]],[$Beginning balance,,$=,,+,,+,,+,,-,,+,],[1.,,=,,+,,+,,+,,-,,+,],[2.,,=,,+,,+,,+,,-,,+,],[3.,,=,,+,,+,,+,,-,,+,],[$Ending balance,,$=,0,+,0,+,,+,0,-,0,+,$c $,-,-2-2]]\backslash$table$[[$JAE CORPORATION,,$],[$Balance Sheet $($Partial$),,],[$As of December $31,,],[$Stockholders$\text{'}$ Equity,,$],[,,],[,,],[,,],[$Total paid$-$in capital,,$$],[,,],[$Total stockholders' equity,,$$]]$

JAE Corporation completed the following transactions during Year $1$:

Issued $700$ shares of $$10$ par common stock for $$28$ per share.

Repurchased $200$ shares of its own common stock for $$25$ per share.

Resold $50$ shares of treasury stock for $$26$ per share.

Required:

a$.$ How many shares of common stock were outstanding at the end of the period?

b$.$ How many shares of common stock had been issued at the end of the period?

c$.$ Organize the transactions data in accounts under the accounting equation.

d$.$ Prepare the stockholders' equity section of the balance sheet reflecting these transactions.