Compute the weighted-average number of common shares used in computing earnings per common share for 2013 on the 2014 comparative income statement.

Newton Inc. uses a calendar year for financial reporting. The company is authorized to issue 9,014,000 shares of $10 par common stock. At no time has Newton issued any potentially dilutive securities. Listed below is a summary of Newton's common stock activities. 1. 2. 3. Number of common shares issued and outstanding at December 31, 2012 Shares issued as a result of a 10% stock dividend on September 30, 2013 Shares issued for cash on March 31, 2014 Number of common shares issued and outstanding at December 31, 2014 A 2-for-1 stock split of Newton's common stock took place on March 31, 2015 2,507,000 250,700 2,022,000 4779.700 4