How many shares of stock are issues

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Problem 1: How many shares of stock are issues and outstanding for Therapy Inc. as of December 31, 2018, considering the following facts?

Common Stock, $800,000 ($5 par)
Pain-in Capital excess of par value- common, $400,000
Retained Earning balance on January 1, 2018, $500,000
Retained Earnings balance on December 31, 2018, $630,000
Dividends declared and paid in 2018: $100,000

a. 400,000
b. 800,000
c. 600,000
d. None of the above

Reference no: EM132729233

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