The following data is available for HK Service Corporation at December 31, 2019:
Common stock, par $20 (authorized 500,000 shares)
$400,000
Treasury Stock (at cost $30 per share)
$27,000
Based on the data, how many shares of common stock have been issued?
a. 25,000
b. 40,000
c. 20,000
d. 19,100