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200) The following information is available for ABC Corporation: January 1, 2021 Shares outstanding April 1, 2021 Shares issued 4,000,000 640,000 October 1, 2021 Treasury

200) The following information is available for ABC Corporation: January 1, 2021 Shares outstanding April 1, 2021 Shares issued 4,000,000 640,000 October 1, 2021 Treasury shares purchased 240,000 The number of shares to be used in computing earnings per common share for 2021 is

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