At the beginning of $2019,$ Hardin Company had $320,000$ shares of $$10$ par common stock outstanding. During the year, it engaged in the following transactions related to its common stock:

March $1$ Issued $49,000$ shares of stock at $$25$ per share.

June $1$ Issued a $10\%$ stock dividend.

July $1$ Issued $8,000$ shares of stock at $$30$ per share.

Aug. $31$ Issued a $2-$for$-1$ stock split on outstanding shares, reducing the par value to $$5$ per share.

Oct. $31$ Reacquired $94,000$ shares as treasury stock at a cost of $$33$ per share.

Nov. $30$ Reissued $54,000$ treasury shares at a price of $$36$ per share.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

Required:

Determine the weighted average number of shares outstanding for computing the current earnings per share. Round your interim computations and final answer for $t$ number of shares to the nearest whole number.

$x$ shares

Determine the number of common shares outstanding at December $31,2019.$

$x$ shares