The company with the common equity accounts shown here has declared a stock dividend of 20 percent at a time when the market value of its stock is $30 per share. Common stock ($1 par value) $ 460,000 Capital surplus 861,000 Retained earnings 3,870,800 Total owners' equity $ 5,191,800 What would be the number of shares outstanding, after the distribution of the stock dividend? (Do not round intermediate calculations.)