Dublin Inc. had the following common stock record during the current calendar year:

Outstanding-beginning of year	2,700,000
Additional shares issued 6/30	260,000
Additional shares issued 9/30	260,000

A 10% stock dividend was paid on December 1. What is the number of shares to be used in computing basic EPS?

Multiple Choice

• 3,113,000.

• 3,256,000.

• 2,895,000.

• 3,184,500.