A company had 100,000 shares outstanding on 1/1. 10,000 new shares were issued on 4/1, and 5,000 shares of treasury stock were purchased by the company from the stockholders on 7/1. What is the weighted average number of shares to be used for the year-end earnings per share calculation?

A)$110,000	B)$102,500
C)$107,500	D)$105,000