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On January 1 of the current year, a company had 110,000 shares of common stock issued and outstanding on February 1, the company issued 33,000 common shares for cash On June 1, the company issued a 42% common stock dividend The company also had 22,000 shares of non-cumulative preferred stock outstanding, and paid $60,000 in preferred dividends during the year. Net Income was $400,000 The denominator of basic earnings per share is (Click to select) (Click to select 186,450 58,905 195,250 199.155 189.200