At December 31, the records of Nortech Corporation provided the following selected and incomplete data: Common stock (par $1; no changes during the current year).
Shares authorized, 500,000.
Shares issued's issue price dollar 23 per share.
Common Stock account $210,000.
Shares held as treasury stock, 3,100 shares, cost $21 per share.
Net income for the current year, $165,520.
Dividends declared and paid during the current year, $53,794.
Retained Earnings balance, beginning of year, $156,000.

Required:
Determine the number of shares issued, divide the balance in the Common Stock account by the par value per share.