At Jan 1, 2019, Cranberry Ltd reported the following shareholders' equity:

Preferred shares, $5, cumulative, 100,000 shares authorized, 5,000 shares issued $375,000

Common shares, unlimited number authorized, 30,000 shares issued 300,000

Retained earnings 950,000

During calendar 2019, the following events occurred:

April 1 Cranberry is one year in arrears for its preferred shares. At this date, they declared and paid $80,000 in cash dividends

June 1 Sold 70,000 more common shares for $12 each

Aug 1 Declared and distributed a 20% stock dividend to the common shares

Dec 31 Reported $190,000 net income for the year

REQUIRED:

1. Calculate the weighted average number of common shares outstanding for 2019 by completing the tables below IN FULL.