Chapter $11$

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Required information

Problem $11-4$A $($Algo$)$ Analyzing changes in stockholders' equity accounts LO C$3,$ P$2,$ P$3$

$[$The following information applies to the questions displayed below.$]$

The equity sections for Atticus Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow.The following transactions and events affected its equity during the year.

January $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record January $10.$

March $20$ Purchased treasury stock for cash.

April $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record Apmil $10.$

July $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of record July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock's market value was $$10$ per share.

August $14$ Issued the stock dividend that was declared on July $31.$

October $5$ Declared a $$0\mathrm{.}40$ per share cash dividend, date of recond October $10.$

Problem $11-4$A $($Algo$)$ Part $1$

Required: $$

How many common shares are outstanding on each cash dividend date?