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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

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?

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