Gilligan corporation was established on february 15, year 1. gilligan is authorized to issue 675,000 shares of $15 par value common stock. as of december 30, year 1, gilligan's stockholders' equity accounts report the following balances: common stock, $15 par, 675,000 shares authorized 67,500 shares issued and outstanding $ 1,012,500 paid-in capital in excess of par - common 135,000 $ 1,147,500 retained earnings 650,000 total stockholders' equity $ 1,797,500 on december 31, year 1, gilligan decides to issue a 6% stock dividend. at the time of issue, the market price of the stock was $30 per share. what is the number of shares outstanding after the stock dividend is issued?