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The following table lists the stockholders equity accounts

The following table lists the stockholders' equity accounts appearing on the balance sheet of a corporation on December 31, 2014. Answer the question below the table.

Account Amount

Common stock, $10 par value $300,000

Paid-in capital in excess of par - common 270,000

Preferred stock, 3%, $50 par value 125,000

Treasury Stock (1,200 shares) 30,000

Retained earnings 225,000

How many shares of preferred stock have been issued?

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Accounting Basics: The following table lists the stockholders equity accounts

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