These account balances at December 31 relate to Sportaid Inc.: $ 51,700 Preferred Shares, $0.01, 81,350 890,000 shares issued 89,000 593,000 Retained Earnings. 71,800 Bonds Payable.. 3,400 Notes Receivable. 12,500 If the average issue price of Sportaid's outstanding common shares is $11.86, how many common shares are issued and outstanding? Accounts Payable... Accounts Receivable Common Shares..