21 and 22 please!!

21) ABC Company bought 2,000 shares of common stock (5% interest) of JKL Company for $10 a share on January 1, 2020. On December 31, 2020 the JKL stock had a market value of $9 a share. On December 31, 2021, market value of the JKL stock was $15 a share. What amount should ABC Company record as an adjustment to the Fair Value Adjustment account on December 31, 2021? 27 22) Green Company had the following activity in common stock during 2020. January 1 120,000 shares issued and outstanding March 1 issued 24,000 shares for cash July 1 purchased 12,000 shares as treasury stock Nov. 1 issued 48,000 for cash Dec. 31 declared and issued a 10% stock dividend What is the weighted average shares outstanding to be used in the calculation for earnings per share