Calculate weighted average number of shares outstanding with the help of the following information:

Date	Share Changes	Shares Outstanding
January 1, 2018	Opening balance	171,000
March1,2018	Issued 50,000 shares for cash	50,000
	Total shares	221,000
June 1, 2018	Less Purchased 33,500 shares (buyback)	33,500
	Total shares	187,500
October1, 2018	Issued 44,000 shares for cash	44,000
December 31, 2018	Ending balance	231,500

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