What is the total stockholders' equity based on the following account balances?

Common Stock	$500,100
Paid-In Capital in Excess of Par	43,400
Retained Earnings	184,090
Treasury Stock	27,300

a.$543,500

b.$754,890

c.$727,590

d.$700,290

The charter of a corporation provides for the issuance of 114,000 shares of common stock. Assume that 45,000 shares were originally issued and 5,700 were subsequently reacquired. What is the number of shares outstanding?

a.5,700

b.50,700

c.45,000

d.39,300