Baldwin Company had 53,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 33,000 shares of common stock. The company had outstanding fully vested incentive stock options for 23,000 shares exercisable at $11 that had not been exercised by its executives. The average market price of common stock for the year was $13. What number of shares of stock (rounded) should be used in computing diluted earnings per share? Multiple Choice 97,500 31288 O 74,500 58,288