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Question - Jolly Corporation was authorized to issue 100,000 shares of P50 par value stock on January 1, 2019. Eighty thousand shares were sold during the first year at P50 per share and 4,000 shares were later reacquired as treasury at 65 per share. A stock split of 5 to 1 was approved on December 31, 2020, a 10% stock dividend was paid and on March 1, 2020, the treasury stock was reissued at P68 per share. Find the number of shares issued and outstanding on March 1, 2020?
A. 440,000
B. 418,000
C. 438,000
D. 422,000
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