Dublin Inc. had the following common stock record during the current calendar year: Outstanding, beginning of year 2,100,000 Additional shares issued 6/30 110,000 Additional shares issued 9/30 110,000 A 10% stock dividend was paid on December 1. What is the number of shares to be used in computing basic EPS? A) 2,431,000. B) 2,182,500. C) 2,400,750. D) 2,370,500