At the beginning of the current year, health company had 20,000 shares of $10 par common stock outstanding. During the year, it engaged in the following transactions related to its common stock, so that at year end it had 63,800 shares outstanding: April 2 issued 5,000 shares of stock June 4 Issued 4,000 shares of stock July 1 Issued a 10% stock dividend Sept 28 issued a two-for-one stock split, reducing the par value to $5 per share Oct 3 Reacquired 1,000 shares as treasury stock Nov 27 Reissued the 1,000 shares of treasury stock Required Determine the weighted average number of shares outstanding for computing the current earnings per share