Barnett Excavation Consultants began the current year with 33,900 common shares outstanding. It issued additional shares of 17,700 and 19,800 on April 1 and August 1, respectively. The company also purchased 3,600 shares of treasury stock on November 1. The firm's year end is December 31. Based on this information, compute the weighted average number of common shares outstanding for Barnett Excavation Consultants assuming that the company implemented a 8% stock dividend on December 1. (Enter a decrease in shares outstanding with a minus sign or parentheses.) Number of Shares Outstanding Weight by Number of Months Shares Are Outstanding Weighted-Average Shares Outstanding Date Event 1/1 Balance 4/1 New Issue 8/1 New Issue 11/1 Treasury Stock Purchase Subtotal 12/1 8% Stock Dividend 12/31 Balance