Current Attempt in Progress

Cullumber Inc., a publicly traded company, had $225,000$ common shares outstanding on December $31,2022.$ During $2023,$ the company issued $6,000$ shares on May $1$ and retired $12,000$ shares on October $31.$ For $2023,$ the company reported net income of $\backslash (\backslash$$ $272,400\backslash )$ after a loss from discontinued operations of $\backslash (\backslash$$ $36,320\backslash )($net of tax$).$

$($a$)$

Calculate the weighted average number of common shares.