The corporate charter of Martin Corporation has authorized 100,000 shares of $2 par value common stock. During its first three years of operation, Martin issued the following: 3/20/19 Issued 32,000 shares at $10 per share 8/1/21 Acquired 4,000 as treasury stock of $20 per share Instructions: Based on the above information, answer the following questions: (a) How many common shares were authorized? (b) At the end of 2021, how many common shares were issued? (c) At the end of 2021, how many common shares are outstanding? Record the transactions of 3/20/19 and 8/1/21 in the Accounting Equation Table. For the transaction of 3/20/19 identify the dollar amount for each account effected and whether the account increases or decreases. For the transaction of 8/1/21 identify the dollar amount for each account effected and whether the account increases or decreases