You are given the following information for Company ABC as of December 31, 2016: Capital Stock, $1,000,000 ($1 par) Paid-In Capital in Excess of Par ValueCommon, $4,000,000 Retained Earnings Balance on January 1, 2016, $400,000 Retained Earnings Balance on December 31, 2016, $300,000 Dividends declared and paid in 2016: $1,100,000 How many shares of stock are issued and outstanding? Select one: a. 4,000,000 b. 5,000,000 c. 1,000,000 d. None of the above