Danforth Inc. has provided the following information related to the current year ending December 31, 2022:

-Net earnings after tax: $1,325,000

Common share information:

-As of January 1: 190,000 common shares outstanding

-On March 1: 40,000 common shares issued .

-On August 1: 35,000 common shares redeemed

-November 1: a 2:1 stock split occurred

Required: Calculate the Weighted average common shares outstanding on December 31, 2022