a. If the only information you have in terms of calculating common shares is what is available on the Marcell Sports Inc. trial balance provided on page 1. How would you calculate the weighted average number of common shares outstanding (assumes no change in shares throughout the year)? (Show the calculation). Marcell Sports Inc. Adjusted Trial Balance December 31, 2017 Credit $ Debit 192,000 750,000 $ 30,000 50,000 17,000 950,000 1,385,000 265,000 1,500,000 860,000 1,325,000 Cash Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Supplies Inventory, 1/1/17 Equipment Accumulated Deperciation - Equipment Building Accumulated Deperciation - Building Land Accounts Payable Salaries and Wages Payable Notes Payable - Long Term Mortgage Payable Common Stock, Par Value $0.01 APIC Retained Earnings Dividends Sales Revenue Sales Discounts Sales Returns and Allowances Purchases Purchase Discounts Freight In Selling Expenses Administrative Expenses Rent Revenue Income Tax Expense Gain on Sale of Land 365,000 25,000 1,250,000 1,325,000 125,000 925,000 755,000 $ 110,000 3,850,000 11,000 255,000 1,410,000 15,000 son $ $ $ 85,000 855,000 795,000 10,000 $ 285,000 $ 175,000 9,975,000 $ 9,975,000 $