at january 1, 2023, wrango ltd had 450,000 common shares outstanding (no preferred shares issued). during 2023, wrango issued 60,000 shares on may 1, purchased 36,000 treasury shares on september 1, issued 42,000 more shares on november 1, and issued a 2-for-1 stock split on dec 31. the weighted average of common shares outstanding for 2023 is:

a. 994,000.

b. 970,000.

c. 1,018,000.

d. 938,000.