17 West, Inc. determined the following information concerning its common stock during 2016: ==January 1 80,000 shares outstanding ==April 1 Issued a 20% stock dividend ==July 1 Issued an additional 2,900 shares ==October 1 Issued a 2-for-1 stock split ==December 1 Reacquired 5,000 shares Required: What should West, Inc. use as the denominator for its basic earnings per share calculation for 2016? If necessary, round to the nearest whole number