The stockholders' equity section of a balance sheet at December 31 is provided below: 
How many shares of stock are issued?
a.18,000
b.19,800
c.20,000
d.20,200
Definitions:
Organizational Restructuring
The process of changing the structure of an organization, including its systems, hierarchy, and job roles, to improve efficiency and effectiveness.
Reporting Relationships
The structured lines of authority within an organization, indicating who reports to whom.
Organizational Hierarchy
The arrangement of individuals within an organization in a series of levels with different roles or statuses.
Depression
A mental health disorder characterized by persistently depressed mood or loss of interest in activities, causing significant impairment in daily life.
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