At the beginning of 2014, Hardin Company had 220,000 shares of$10 par common stock outstanding. During the year, it engaged inthe following transactions related to its common stock:
| March | 1 | Issued 43,000 shares of stock at $20 per share. |
| June | 1 | Issued a 10% stock dividend. |
| July | 1 | Issued 16,000 shares of stock at $25 per share. |
| Aug. | 31 | Issued a 2-for-1 stock split on outstanding shares, reducingthe par value to $5 per share. |
| Oct. | 31 | Reacquired 88,000 shares as treasury stock at a cost of $28 pershare. |
| Nov. | 30 | Reissued 54,000 treasury shares at a price of $31 pershare. |
Required:
1. Determine the weighted average number of shares outstandingfor computing the current earnings per share. Round your interimcomputations and final answer for the number of shares to nearestwhole number.
_____ shares
2. Determine the number of common shares outstanding at December31, 2014.
_____ shares
