Charlotte Engineering had net income of $450,000 for the year. It declared $30,000 in preferred dividends on December 23. It began the year with 200,000 common shares outstanding. On July 1, Charlotte declared a 10% common stock dividend. Compute the weighted - average common shares outstanding for the year. O A. 220,000 OB. 240,000 OC. 200,000 OD. 180,000