A corporation has the following account balances: Common stock, $1 par value, $60,000; Paid-in Capital in Excess of Par, $1,300,000. Based on this information, the :. A. legal capital is $1,360,000.
B. number of shares issued are 60,000.
C. number of shares outstanding are 1,360,000.
D. average price per share issued is $22.50.

B. number of shares issued are 60,000.

Explanation:

The computation is shown below:

Since the value of the common stock is $60,000 and the par value is $1

So, the number of common shares issued is

= $60,000 ÷ $1

= 60,000

Hence, the number of shares issued is 60,000

Therefore, the option b is correct

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