The following cases are independent.

Case A Knowledge Kingdom Corporation had 500,000 Series A shares and 250,000 Series B shares outstanding on January 1. Each non-voting Series A share has a \$2 per share cumulative dividend paid quarterly and is convertible into four Series B shares. Series B shares are voting shares with the residual interest in net assets. During the year, 40,000 Series A shares converted to B shares on 1 October. On 1 December, 100,000 Series B shares were retired for cash.

Case B Kotlier Company began the year with 40,000 Class A shares and 100,000 class B shares. Class A shares are convertible 1-for-1 to Class B shares and have identical rights except Class A shares have 10 votes each and Class B shares have 1 vote each. An additional 100,000 Class B were issued for cash on April 30.

Case \(C\) Jasper Limited has \(1,000,000\) common shares outstanding on 1 January. On 27 February 200,000 shares were issued for land and buildings, and another 300,000 shares were issued under a contingent share agreement on 1 August. The contingency has been cleared in late March, but there was a delay in issuing shares. A 2 -for-1 stock split was distributed on 30 August.

Required:

For each case, calculate the number of weighted-average ordinary shares to use in the calculation of basic EPS.