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At the beginning of 2012, Cooper Corporation had 280,000 shares of $10 par common stock outstanding. During the year, it engaged in the following transactions related to its common stock: March 1 Issued 45,000 shares of stock at $22 per share. June 1 Issued a 15% stock dividend. July 1 Issued 10,000 shares of stock at $27 per share. Aug 31 Issued a two-for-one stock split on outstanding shares, reducing the par value to $5 per share. Oct 31 Reacquired 95,000 shares as treasury stock at a cost of $30 per share. Nov 30 Reissued 45,000 treasury shares at a price of $33 per share. Required: Determine the following: 1. weighted average number of shares outstanding for computing the current earnings per share. 2. number of common shares outstanding at December 31, 2012.
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