Crane Corporation, a publicly traded company, is preparing the comparative financial statements to be included in the annual report to shareholders. Crane's fiscal year ends May $31.$ The following information is available.

$1.$ Income from operations before income tax for Crane was $$1,500,000$ and $$1,900,000,$ respectively, for the fiscal years ended May $31,2024$ and $2023.$

$2.$ Crane experienced a loss from discontinued operations of $$500,000$ from a business segment disposed of on March $3,2024.$

$3.$ A $20\%$ combined income tax rate applies to all of Crane's profits, gains, and losses.

$4.$ Crane's capital structure consists of preferred shares and common shares. The company has not issued any convertible securities or warrants and there are no outstanding stock options.

$5.$ Crane issued $146,000$ $$10$ par value, $5\%$ cumulative preferred shares in $2016.$ All of these shares are outstanding, and no preferred dividends are in arrears.

$6.$ There were $1\mathrm{.}60$ million common shares outstanding on June $1,2022.$ On September $1,2022,$ Crane sold an additional $500,000$ common shares at $$17$ per share. Crane distributed a $20\%$ stock dividend on the common shares outstanding on December $1,2023.$

$7.$ These were the only common share transactions during the past two fiscal years.

Question: Determine the weighted average number of common shares that would be used in calculating earnings per share on the current comparative income statement for,

$1.$ The year ended May $31$st$,2024?$

$2.$ The year ended May $31$st$,2023?$