A portion of the combined statement of income and retained earnings of Crane Ltd$.$ for the current year ended December $31,2023,$ follows:

Income before discontinued operations

Loss from discontinued operations, net of applicable income tax $($Note $1)$

$$4,994,000$

Net income

Retained earnings at beginning of year

$572\mathrm{.}000$

$4,422,000$

$\frac{23,260,000}{27,682,000}$

Dividends declared:

On preferred shares, $$5\mathrm{.}00$ per share

$$275,000$

On common shares, $$1\mathrm{.}2$ per share

$\frac{1,980,000}{?}\frac{2,255,000}{\text{\$}25,427,000}$

Retained earnings at end of year

Note $1.$ During the year, Crane suffered a loss from discontinued operations of $$572,000$ after the applicable income tax reduction of $$143,000.$

At the end of $2023,$ Crane has outstanding $1\mathrm{.}65$ million common shares and $55,000$ preferred shares.

April $1,2023,$ Crane issued $140$ million common shares for $$6$ per share to help finance the loss.

At the end of $2023,$ Crane has cutstanding $1\mathrm{.}65$ million cammon shares a$7$d $55,000$ preferred shares.

On April $1.2023,$ Crane issued $1\mathrm{.}40$ millinn common shares for $$6$ per share to help finance the loss.

$($a$)$

Determine the weighted average numher of slares autstanding as at Decemier $31$ :$2023.$

Weighted average number of shares autstanctine