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On June 30,2017,Rangers,Inc On July 1,2017,the Company Declared and Distributed a 10% Stock

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On June 30,2017,Rangers,Inc.showed the following data on the equity section of their balance sheet:  Stockholders’ Equity  Common Stock, $1 par; 197,000 shares  authorized,146,000 shares issued and outstanding $146,000 Paid-In Capital in Excess of Par-Common $263,000 Retained Earnings $958,000 Total Stockholder’s Equity $1,367,000\begin{array} { | l | r | } \hline \text { Stockholders' Equity } & \\\hline \text { Common Stock, } \$ 1 \text { par; } 197,000 \text { shares } & \\\text { authorized,146,000 shares issued and outstanding } & \$ 146,000 \\\hline \text { Paid-In Capital in Excess of Par-Common } & \$ 263,000 \\\hline \text { Retained Earnings } & \$ 958,000 \\\hline \text { Total Stockholder's Equity } & \$ 1,367,000 \\\hline\end{array} On July 1,2017,the company declared and distributed a 10% stock dividend.The market value of the stock at that time was $15 per share.Following this transaction,what is the number of shares issued?

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