Common stock (par $2; no changes during 2013).
Shares authorized, 5,000,000.
Shares issued, ; issue price $7 per share.
Shares held as treasury stock, 11,700 shares, cost $5 per share.
Net income for 2013, $400,660.
Common Stock account $143,000.
Dividends declared and paid during 2013, $2 per share.
Retained Earnings balance, January 1, 2013, $730,000.



How do I calculate Shares Issued?