ABC Company is authorized to issue 9,000,000 shares of S10 Par common stock. The Company does not have any potentially dilutive securities. Listed below is a summary of ABC's common stock activities for Year 3: 1. Number of shares issued and outstanding on January 1, Year 3, 2,000,000 shares. 2. Declared and issued a 10% stock dividend on February 1, Year 3. 3. Issued 600,000 shares for cash on April 1, Year 3. 4. Declared and issued a 2 for 1 stock split on July 1, Year 3. 5. Purchased 400,000 shares of Treasury Stock on October 1, Year 3. Required: Calculate the weighted average common shares outstanding for Year 3