At January 1, 2021, Swifty Corporation had the following share capital:

$3 Preferred shares, noncumulative,
500,000 shares authorized, 15400 shares issued		$660000
Common shares, 1,000,000 shares authorized,
10900 shares issued		272500
		$932500

On October 1, 2021, the company sold an additional 21000 common shares for proceeds of $294000. The corporation earned $142000 during the year and declared $46200 in dividends to preferred shareholders. For the purpose of calculating the earnings per share, the companys weighted average number of common shares is

18975.

16150.

4850.

31900.