8. 15 POINTS] The following information pertains to Urbana Co., a company whose common stock trades in a public market: Shares outstanding at 1/1 100,000 Stock dividend at 3/31 of 24% 24,000 Stock issuance at at 6/30 5,000 What is the weighted-average number of shares Urbana Co should use to calculate its basic earnings per share (BEPS) for the year ended December 31? A. 120,500 B. 123,000 bote nummo C. 126,500 D. 129,000 tale, IL idad aiding