the following data has been collected about keller company's stockholders' equity accounts: common stock $10 par value 17,000 shares authorized, 8,500 shares issued, and 2,300 shares outstanding $ 85,000 paid-in capital in excess of par value, common stock 47,000 retained earnings 22,000 treasury stock 25,760 assuming the treasury shares were all purchased at the same price, the number of shares of treasury stock is: