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The Stockholder's Equity accounts of a corporation on January 1 , 2 0 2 2 , were as follows: During 2 0 2 2 ,

The Stockholder's Equity accounts of a corporation on January 1,2022, were as follows: During 2022, the corporation had the following transactions and events relating to its Stockholders Equity: Jan. 2 Purchased 2,500 shares of its own common stock to add to the Treasury at a cost of \(\$ 53,750\). Feb. 21 Issued 10,000 shares of common stock in exchange for a building. On the date of the exchange, the FMV of the building was \(\$ 212,000\) and the stock was trading at \(\$ 20.25\) per share. Mar. 21 Sold 1,000 shares of treasury stock - common for \$24 per share. Nov. 14 Issued 500 shares of preferred stock for \(\$ 36,000\). Dec. 31 Determined that net income for the year was \(\$ 226,000\). Dividends were declared and paid during December. These dividends included a \(\$ 0.20\) per share dividend to common stockholders of record as of December 20. There are no dividends in arrears. How many shares of common stock are outstanding as of December \(31,2022?\)

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