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Dublin inc. had the following common stock record during the current calendar year: outstanding-beginning of year 2,900,000 additional share issued 6/30 190,000 additional share issued

Dublin inc. had the following common stock record during the current calendar year: outstanding-beginning of year 2,900,000 additional share issued 6/30 190,000 additional share issued 9/30 190,000

A 12% stock dividend was paid on December 1. What is the number of shares to be used in computing basic ESP?

3,460,800 3,354,400 3,407,600 3,402,500

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