The following partial information is taken from the comparative balance sheet of Levi Corporation:

Shareholders equity 12/31/2018 12/31/2017

Common stock, $5 par; 37 million shares authorized; 32 million shares issued and 27 million shares outstanding at 12/31/2018; and ____million shares issued and ____shares outstanding at 12/31/2017. $ 160 million $ 135 million Additional paid-in capital on common stock 524 million 396 million

Retained earnings 191 million 161 million

Treasury common stock, at cost, 5 million shares at 12/31/2018 and 3 million shares at 12/31/2017 (66 million) (44 million)

Total shareholders equity $ 809 million $ 648 million

How many of Levi's common shares were outstanding on 12/31/2017?