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5 Bryan Excavation Consultants began the current year with 29,100 common shares outstanding. It issued additional shares of 16,200 and 18,900 on March 1 and

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Bryan Excavation Consultants began the current year with 29,100 common shares outstanding. It issued additional shares of 16,200 and 18,900 on March 1 and July 1, respectively. The company also purchased 6,000 shares of treasury stock on October 1. The firm's year end is December 31. Based on this information, determine the weighted average number of common shares outstanding for the year. (Enter a decrease in shares outstanding with a minus sign or parentheses.) Number of Shares Weight by Number of Months Shares Are Outstanding Weighted-Average Shares Outstanding Date Event Outstanding 1/1 Balance 3/1 New Issue 7/1 New Issue 10/1 Treasury Stock Purchase 12/31 Balance

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