Carla Vista Limited had 42,600 common shares outstanding on January 1, 2020. On March 1, 2020, Carla Vista issued 20,400 shares in exchange for equipment. On July 1, Carla Vista repurchased and cancelled 12,000 shares. On October 1, 2020, Carla Vista declared a 3for1 stock split.

Calculate the weighted average number of shares outstanding for Carla Vista for the year ended December 31, 2020.