ANSWER ALL PARTS IN THE PHOTO

Sheffield Inc. uses a calendar year for financial reporting. The company is authorized to issue $9,160,000$ shares of $$12$ par common

stock. At no time has Sheffield issued any potentially dilutive securities$.$ Listed below is a summary of Sheffield's common stock

activities.

Number of common shares issued and outstanding at December $31,2018$

$2,130,000$

Shares issued as a result of a $12\%$ stock dividend on September $30,2019$

$255,600$

Shares issued for cash on March $31,2020$

$1,840,000$

Number of common shares issued and outstanding at December $31,2020$

$=4,225,600$

A $2-$for$-1$ stock split of Sheffield's common stock took place on March $31,2021$

$(a)$Compute the weighted$-$average number of common shares used in computing earnings per common share for $2019$ on the $2020$

comparative income statement.

shares