BC corp. common share account shows the following transaction during 2020:

Share capital activity for the Year Shares

Jan. 1 Beginning balance common shares 100,000

Apr. 1 Issued 20,000 common shares 20,000

May 1, Issued 5,000 cumulative $1 preferred shares 5,000

Jun. 1 Purchased and cancel 20,000 common shares 20,000

Oct. 1 10% stock dividend ?

Nov.1 Issued 10,000 common shares 10,000

Dec.1 declare 1:3 stock split ?

Instruction:

1) Compute the Weighted Average Number of Shares Outstanding at the end of 2020?

Dates

Shares outstanding

Stock Dividend

Stock split

Fraction of the year

WA# of Comm. Shares