4 Richetti Corporation started the year ended November 30, 2021, with 195,000 common shares and no preferred shares issued. The following changes in share capital occurred during the year: Feb. 28 Issued 42,000 common shares for $728,000. Sept. Issued 56,000 $1 cumulative preferred shares for $14.0 million Nov. 1 Issued 19,080 common shares in exchange for land. The shares were trading for $18 on this date and the fair value of the land was $326,940. 30 Reported net income of $971.200. Declared the quarterly cash dividend to the preferred shareholders of record on December 14, payable on December 31 30 Calculate the weighted average number of common shares for the year. Weighted average number of common shares