Windex Company had 100,000 shares issued and 90,000 shares outstanding as of Jan 1st, 2019. Windex provided the following pertaining to its accounting year that ended December 31, 2019: 25,000 common shares with a $10,000 par value were sold for $46,000 cash Cash dividends totaling $21,400 were declared, of which $16,400 were paid Net income was $66,000 A 5% stock dividend resulted in a common stock distribution, which had a $5000 par value and a $24,400 market value 5,000 treasury shares repurchased in a prior year for $10,400 was resold for $8400. In the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the repurchase price and the resale price. What are Windex's common shares issued as of December 31st, 2019? 120,750. 131,250. 121,250. 130,750